OBBBA Calc

Tipped Occupation Checker

The tips deduction only covers occupations that customarily and regularly received tips on or before December 31, 2024. Search for your job below. The list is the IRS's final list (Treasury regulations T.D. 10044), extracted from IRS.gov on October 17, 2026.

Is your occupation on the IRS list?

    The full official list, all 71 occupations in 8 categories, is on the tipped occupations list page.

    How eligibility works

    Your occupation must appear on the IRS list of occupations that received tips, each with a three-digit Treasury Tipped Occupation Code (TTOC). The list is fixed: 71 occupations in 8 categories. The examples inside each occupation are illustrative, so a job can match an occupation even when its exact title is not printed. Tips must also be paid voluntarily by the customer and reported on a W-2, a 1099, or Form 4137. Source: IRS, Occupations that customarily and regularly received tips on or before Dec. 31, 2024.

    Worked examples

    Bartender

    Search: bartender or mixologist.

    Listed, TTOC 101, Beverage and food service

    Home plumber

    Search: plumber.

    Listed, TTOC 404, Home services

    Accountant

    Search: accountant.

    Not listed. Tips in unlisted occupations do not qualify

    Frequently asked questions

    My exact job title is not printed. Can I still qualify?
    Possibly. The examples inside each listed occupation are illustrative, not exhaustive. If your work matches a listed occupation's description, it can qualify. If your occupation itself is not on the list at all, it cannot.
    I started my tipped job in 2025. Do I qualify?
    The test is about the occupation, not you personally: the occupation must have customarily received tips on or before December 31, 2024. When you started does not matter.
    My employer is a law firm / medical practice. Does that change things?
    Tips received in a specified service trade or business are excluded by the statute, but the IRS announced transition relief (Notice 2025-69): it is not enforcing that exclusion for workers in listed occupations until final SSTB regulations take effect. If your occupation is listed, you can generally claim during the relief period.

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    Disclaimer: Estimate only. US federal deductions, tax years 2025 to 2028. This calculator is not tax advice.

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