Tipped Occupations List

These are the occupations that customarily and regularly received tips on or before December 31, 2024, the test for the no tax on tips deduction. Only tips received in a listed occupation can qualify. The list is fixed by the Treasury's final regulations (T.D. 10044): 71 occupations in 8 categories, each with a three-digit Treasury Tipped Occupation Code (TTOC). The examples inside each occupation are illustrative, not exhaustive.

Source: IRS, "Occupations that customarily and regularly received tips on or before Dec. 31, 2024" (irs.gov). Extracted from that page on October 17, 2026 (dataset extracted 2026-10-17). Check your own job with the occupation checker.

Beverage and food service

TTOC	Occupation	Description and examples
101	Bartenders	Mix and serve drinks or other refreshments to patrons, directly or through waitstaff. Examples: Barkeep, mixologist, taproom attendant, sommelier.
102	Wait staff	Take orders and serve food and beverages to patrons at tables in dining establishments or at catered events. Examples: Cocktail waitress, dining car server, banquet staff.
103	Food or beverage servers, non-restaurant	Serve food or beverages to individuals outside of a restaurant environment, such as in hotel rooms, residential care facilities, or cars. Examples: Room service food server, boat hop, beer cart server.
104	Dining room and cafeteria attendants and bartender helpers	Facilitate food service; clean tables; remove dirty dishes; set tables; replenish supply of clean linens, silverware, glassware, and dishes; supply service bar with food; and serve items such as water, condiments, and coffee to patrons. Examples: Bar back, bar helper, busser.
105	Chefs and cooks	Direct and may participate in the preparation, seasoning, and cooking of salads, soups, fish, meats, vegetables, desserts, or other foods. Examples: Executive chef, pastry chef, sous chef, fast food cook, private chef, restaurant cook, saucier, food truck cook, banquet cook, caterer, chocolatier, confectioner.
106	Food preparation workers	Perform a variety of food preparation duties other than cooking, such as preparing cold foods and shellfish, slicing meat, and brewing coffee or tea. Examples: Salad maker, sandwich maker, fruit and vegetable parer, kitchen steward.
107	Fast food and counter workers	Serve customers at counter or from a steam table; take orders and serve food and beverages; may prepare food and beverages. Examples: Barista, ice cream server, cafeteria server.
108	Dishwashers	Clean dishes, kitchen, food preparation equipment, or utensils. Examples: Dish room worker, silverware cleaner.
109	Host staff, restaurant, lounge, and coffee shop	Welcome patrons, seat them, and help ensure quality of facilities and service. Examples: Maitre d'hotel, dining room host.
110	Bakers	Mix and bake ingredients to produce breads, rolls, cookies, cakes, pies, pastries, or other baked goods. Examples: Bread baker, cake baker, bagel baker, pastry finisher.

Entertainment and events

TTOC	Occupation	Description and examples
201	Gambling dealers	Operate table games at casinos or gaming establishments. Examples: Blackjack dealer, craps dealer, poker dealer, roulette dealer, pit clerk.
202	Gambling change persons and booth cashiers	Exchange coins, tokens, and chips for patrons' money; operate booths. Examples: Slot attendant, mutuel teller.
203	Gambling cage workers	Conduct financial transactions for patrons in gambling establishments. Examples: Casino cashier, cage cashier.
204	Gambling and sports book writers and runners	Post information enabling patrons to wager, assist in operation of games, receive and record wagers, pay out winnings. Examples: Betting runner, bingo worker, keno runner, race book writer.
205	Dancers	Perform dances. Examples: Club dancer, dance artist.
206	Musicians and singers	Play one or more musical instruments or sing. Examples: Instrumentalist, accompanist, lounge singer.
207	Disc jockeys, except radio	Play prerecorded music for live audiences; may emcee. Examples: Deejay, club DJ.
208	Entertainers and performers	Entertain audiences with artistic expression. Examples: Comedian, clown, magician, street performer.
209	Digital content creators	Produce and publish entertainment and personality-driven content on digital platforms. Examples: Streamer, online video creator, social media influencer, podcaster.
210	Ushers, lobby attendants, and ticket takers	Assist patrons at entertainment events: collect tickets, assist seating, locate facilities. Examples: Ticket collector, theater usher.
211	Locker room, coatroom, and dressing room attendants	Provide personal items to patrons in locker rooms, dressing rooms, or coatrooms. Examples: Coat checker, washroom attendant, bathhouse attendant.

Hospitality and guest services

TTOC	Occupation	Description and examples
301	Baggage porters and bellhops	Handle baggage for travelers or guests. Examples: Hotel baggage handler, curbside airport check-in assistant, doorman.
302	Concierges	Assist patrons at hotels or apartment buildings with personal services and arrangements. Examples: Hotel guest service agent, activities concierge.
303	Hotel, motel, and resort desk clerks	Register and assign rooms, issue keys, manage records and reservations. Examples: Front desk clerk, registration clerk.
304	Maids and housekeeping cleaners	Perform any combination of light cleaning duties to maintain commercial establishments, such as hotels, in a clean and orderly manner. Duties may include making beds, replenishing linens, cleaning rooms and halls, and vacuuming. Examples: Hotel maid, housekeeping staff.

Home services

TTOC	Occupation	Description and examples
401	Home maintenance and repair workers	Perform work to keep machines, mechanical equipment, or building structure in repair; may maintain furniture or antiques. Examples: Handyman, roofer, window repairer, house painter, flooring installer, piano tuner, furniture restorer, antique repairer.
402	Home landscaping and groundskeeping workers	Landscape or maintain grounds using hand or power tools. Examples: Lawn mower, gardener, tree trimmer, weed sprayer.
403	Home electricians	Install, maintain, and repair electrical wiring, equipment, and fixtures. Examples: Electrician.
404	Home plumbers	Assemble, install, alter, and repair pipelines or pipe systems. Examples: Plumber, pipefitter, steamfitter, sprinkler installer.
405	Home heating and air conditioning mechanics and installers	Install or repair heating, central air conditioning, HVAC, or refrigeration systems. Examples: Air conditioning repairer, heating system installer, chimney sweep.
406	Home appliance installers and repairers	Repair, adjust, or install household appliances. Examples: Washing machine installer, dishwasher repairer.
407	Home cleaning service workers	Perform cleaning duties in private households. Examples: House cleaner, pool cleaner, carpet cleaner, window washer.
408	Locksmiths	Repair and open locks; make keys; install and repair safes. Examples: Safe installer, key maker.
409	Roadside assistance workers	Provide on-road assistance to drivers whose vehicles have broken down. Examples: Tow truck driver, car battery technician, tire repairer, tire changer, car fuel deliverer.

Personal services

TTOC	Occupation	Description and examples
501	Personal care and service workers	Provide personalized assistance to individuals with disabilities or illness with daily living tasks. Examples: Elderly companion, personal care aide, butler, house sitter, personal valet.
502	Private event planners	Coordinate activities and arrangements for private events; may provide decor and creative design. Examples: Wedding planner, party planner.
503	Private event and portrait photographers	Photograph people, landscapes, or other subjects; may use lighting and editing. Examples: Wedding photographer, headshot photographer.
504	Private event videographers	Operate video or film camera to record images or scenes of private events. Examples: Wedding videographer.
505	Event officiants	Lead and facilitate ceremonies for life events like weddings or funerals. Examples: Wedding officiant, funeral celebrant, clergy, vow renewal officiant.
506	Pet and show animal caretakers	Feed, groom, bathe, exercise, and care for pets or show animals. Examples: Pet groomer, pet sitter, pet walker, kennel worker, pet trainer, horse groomer.
507	Tutors	Instruct students in academic subjects in person or remotely. Examples: Reading tutor, math tutor, language tutor.
508	Nannies and babysitters	Attend to children in businesses or private households; perform tasks like dressing, feeding, bathing. Examples: Au pair, child sitter at hotels and gyms.
509	Visual artists	Create original visual artwork using any of a wide variety of media and techniques. Examples: Ice sculptor, caricature sketch artist.
510	Floral designers	Design, cut, and arrange live, dried, or artificial flowers and foliage. Examples: Corsage maker, florist, flower arranger, event florist.

Personal appearance and wellness

TTOC	Occupation	Description and examples
601	Skincare specialists	Provide skincare treatments to face and body to enhance appearance. Examples: Facialist, electrologist, spa esthetician.
602	Massage therapists	Perform therapeutic massages of soft tissues and joints; may assist in assessment and therapy plans. Examples: Masseuse, deep tissue massage therapist, sports massage therapist.
603	Barbers, hairdressers, hairstylists, and cosmetologists	Provide beauty or barbering services like cutting, coloring, styling hair, scalp treatments, shaving. Examples: Wig stylist, beautician, hair colorist, hair cutter.
604	Shampooers	Shampoo and rinse customer's hair. Examples: Scalp treatment specialist, shampoo assistant.
605	Manicurists and pedicurists	Clean and shape customers' fingernails and toenails; may polish or decorate nails. Examples: Nail technician, fingernail sculptor, nail painter.
606	Eyebrow and eyelash technicians	Enhance and maintain clients' eyebrows using threading, waxing, or tweezing. Enhance clients' eyelashes using tinting or applying extensions. Examples: Eyebrow waxer.
607	Makeup artists	Design and apply makeup looks. Examples: Wedding makeup artist, party makeup artist.
608	Exercise trainers and group fitness instructors	Instruct or coach groups or individuals in exercise activities for personal fitness. Examples: Aerobics trainer, yoga instructor, personal trainer.
609	Tattoo artists and piercers	Design and execute tattoos; create openings for jewelry and advise on aftercare. Examples: Tattoo artist, ear piercer, nose piercer.
610	Tailors	Design, make, alter, repair, or fit garments. Examples: Tailor, seamstress, clothing alterations worker.
611	Shoe and leather workers and repairers	Construct, decorate, or repair leather products such as luggage and shoes. Examples: Cobbler, shoe shiner.

Recreation and instruction

TTOC	Occupation	Description and examples
701	Golf caddies	Assist a golfer during a round by carrying bag, advising on play. Examples: Golf caddie, golf cart attendant.
702	Self-enrichment teachers	Teach individuals/groups for self-enrichment (non-occupational). Examples: Knitting instructor, piano teacher, art instructor, dance teacher.
703	Recreational and tour pilots	Pilot aircraft for recreational or touring purposes (excludes commercial airline pilots). Examples: Helicopter tour pilot, hot air balloon aeronaut, skydiving pilot.
704	Tour guides	Guide individuals or groups on sightseeing tours. Examples: Museum guide, sightseeing guide.
705	Travel guides	Plan and conduct long-distance travel, tours, and expeditions. Examples: Cruise director, river expedition guide.
706	Sports and recreation instructors	Teach sports or recreational skills for leisure. Examples: Diving instructor, ski instructor, tennis teacher, surfing instructor.

Transportation and delivery

TTOC	Occupation	Description and examples
801	Parking and valet attendants	Park vehicles or issue tickets for customers in a parking lot or garage; may collect fee. Examples: Parking garage attendant, valet parker.
802	Taxi and rideshare drivers and chauffeurs	Drive a motor vehicle to transport passengers on a planned or unplanned basis. Examples: Cab driver, personal driver, platform/app-based rideshare driver.
803	Shuttle drivers	Drive a motor vehicle to transport passengers on a planned route and scheduled basis. Excludes municipal bus and school bus drivers. Examples: Airport shuttle driver, hotel shuttle driver, rental car shuttle driver.
804	Goods delivery people	Drive truck or other vehicle to deliver goods, such as food products, appliances, or furniture, or pick up or deliver packages. May also take orders or collect payment at point of delivery. Examples: Pizza delivery driver, grocery delivery driver, floral delivery, bicycle courier, package delivery person, appliance delivery driver, furniture delivery person, app/platform-based delivery person.
805	Personal vehicle and equipment cleaners	Wash or otherwise clean personal vehicles and equipment. Examples: Car wash attendant, auto detailer, boat waxer.
806	Private and charter bus drivers	Drive bus or motor coach for charters or private carriage; may assist with baggage. Examples: Motor coach bus driver, tour bus driver.
807	Water taxi operators and charter boat workers	Operate water taxi boats or provide services to passengers on private charter boats. Examples: Water taxi captain, air boat operator, charter boat deckhand, charter boat steward.
808	Rickshaw, pedicab, and carriage drivers	Operate rickshaw, pedicab, or carriage to transport passengers. Examples: Horse drawn carriage driver, bike taxi driver.
809	Home movers	Manually move furniture, instruments, art, boxes, luggage to/from homes. Examples: Furniture mover, packer, piano mover, art mover.
810	Gas pump Attendant	Pump gas for customers at a gas station. May also clean the windshield, check the oil level, or check the tire pressure of the customer's car during refueling. Examples: Gas pumper.