# No tax on tips for bellhops and baggage porters

Yes — bellhops and baggage porters are on Treasury's list of tipped occupations as TTOC 301 (Baggage Porters and Bellhops), so qualified tips from this work can be deducted from federal income tax, up to $25,000 a year for 2025 through 2028, reduced above $150,000 of income ($300,000 filing jointly).

Work out your deduction with the free [calculator on this page](https://rulecost.com/paycheck/no-tax-on-tips/bellhops/).

- Treasury Tipped Occupation Code: 301
- Category: Hospitality and guest services
- Share who reported tips: 7%
- Tips as share of pay, among those with tips: 18.6%
- Related SOC codes: 39-6011

What counts as a tip: Cash tips from guests count, but only the amount you report to your employer ends up on your W-2 — keep a daily log of cash tips so the figure is right.

## Sources

- [T.D. 10044: Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (Internal Revenue Bulletin 2026-18)](https://www.irs.gov/pub/irs-irbs/irb26-18.pdf), Internal Revenue Service
- [26 U.S.C. § 224 — Qualified tips](https://www.law.cornell.edu/uscode/text/26/224), Legal Information Institute, Cornell Law School