Which jobs qualify for no tax on tips?
Only tips earned in an occupation that customarily and regularly received tips on or before December 31, 2024 can be deducted. The Treasury list has 71 occupations in 8 categories, each with a Tipped Occupation Code (TTOC) you may need on your forms.
Beverage and food service
- BartendersTTOC 101
- Wait staffTTOC 102
- Food or beverage servers, non-restaurantTTOC 103
- Dining room and cafeteria attendants and bartender helpersTTOC 104
- Chefs and cooksTTOC 105
- Food preparation workersTTOC 106
- Fast food and counter workersTTOC 107
- DishwashersTTOC 108
- Host staff, restaurant, lounge, and coffee shopTTOC 109
- BakersTTOC 110
Entertainment and events
- Gambling dealersTTOC 201
- Gambling change persons and booth cashiersTTOC 202
- Gambling cage workersTTOC 203
- Gambling and sports book writers and runnersTTOC 204
- DancersTTOC 205
- Musicians and singersTTOC 206
- Disc jockeys, except radioTTOC 207
- Entertainers and performersTTOC 208
- Digital content creatorsTTOC 209
- Ushers, lobby attendants, and ticket takersTTOC 210
- Locker room, coatroom, and dressing room attendantsTTOC 211
Hospitality and guest services
Home services
- Home maintenance and repair workersTTOC 401
- Home landscaping and groundskeeping workersTTOC 402
- Home electriciansTTOC 403
- Home plumbersTTOC 404
- Home heating and air conditioning mechanics and installersTTOC 405
- Home appliance installers and repairersTTOC 406
- Home cleaning service workersTTOC 407
- LocksmithsTTOC 408
- Roadside assistance workersTTOC 409
Personal services
- Personal care and service workersTTOC 501
- Private event plannersTTOC 502
- Private event and portrait photographersTTOC 503
- Private event videographersTTOC 504
- Event officiantsTTOC 505
- Pet and show animal caretakersTTOC 506
- TutorsTTOC 507
- Nannies and babysittersTTOC 508
- Visual artistsTTOC 509
- Floral designersTTOC 510
Personal appearance and wellness
- Skincare specialistsTTOC 601
- Massage therapistsTTOC 602
- Barbers, hairdressers, hairstylists, and cosmetologistsTTOC 603
- ShampooersTTOC 604
- Manicurists and pedicuristsTTOC 605
- Eyebrow and eyelash techniciansTTOC 606
- Makeup artistsTTOC 607
- Exercise trainers and group fitness instructorsTTOC 608
- Tattoo artists and piercersTTOC 609
- TailorsTTOC 610
- Shoe and leather workers and repairersTTOC 611
Recreation and instruction
Transportation and delivery
- Parking and valet attendantsTTOC 801
- Taxi and rideshare drivers and chauffeursTTOC 802
- Shuttle driversTTOC 803
- Goods delivery peopleTTOC 804
- Personal vehicle and equipment cleanersTTOC 805
- Private and charter bus driversTTOC 806
- Water taxi operators and charter boat workersTTOC 807
- Rickshaw, pedicab, and carriage driversTTOC 808
- Home moversTTOC 809
- Gas pump attendantsTTOC 810
Frequently asked questions
What if my job is not on the list?
Tips earned in an occupation that is not on the list do not qualify for the deduction, even if you report them. They remain taxable income.
What if I work in two tipped jobs?
You can combine qualified tips from each listed occupation, up to the $25,000 annual limit. Schedule 1-A asks you to report tips by occupation in that case.