# No tax on tips for golf caddies

Yes — golf caddies are on Treasury's list of tipped occupations as TTOC 701 (Golf Caddies), 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/golf-caddies/).

- Treasury Tipped Occupation Code: 701
- Category: Recreation and instruction
- Share who reported tips: 8%
- Tips as share of pay, among those with tips: 27.9%
- Related SOC codes: 39-3091

What counts as a tip: Tips from golfers count. A fixed caddie fee the player pays the club for your round is a fee, not a tip, even when it is passed on to you.

## 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