# No tax on tips for restaurant hosts

Yes — restaurant hosts are on Treasury's list of tipped occupations as TTOC 109 (Host Staff, Restaurant, Lounge, and Coffee Shop), 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/hosts/).

- Treasury Tipped Occupation Code: 109
- Category: Beverage and food service
- Share who reported tips: 46.3%
- Tips as share of pay, among those with tips: 35.3%
- Related SOC codes: 35-9031

What counts as a tip: You qualify through tips you receive from a tip pool or tip-sharing arrangement, not only tips handed to you directly. Your employer should include them in the tips reported on your W-2.

## 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