# No tax on tips for digital content creators

Yes — digital content creators are on Treasury's list of tipped occupations as TTOC 209 (Digital Content Creators), 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/content-creators/).

- Treasury Tipped Occupation Code: 209
- Category: Entertainment and events
- Share who reported tips: 7.9%
- Tips as share of pay, among those with tips: 52%
- Related SOC codes: 27-2099

What counts as a tip: Only voluntary payments from viewers count, such as a tip or gift during a stream. Subscriptions, paid access, ad revenue, sponsorships and brand deals are payments for content, not tips.

## 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