Treasury Tipped Occupation Codes (TTOC): all 71 occupations
This is the complete, official list of Treasury Tipped Occupation Codes — the 71 occupations, in 8 categories, that "customarily and regularly" received tips and therefore qualify for the 2025 federal no-tax-on-tips deduction (IRC § 224). Employers enter the matching code in W-2 Box 14b. The table is transcribed verbatim from the codified regulation, 26 CFR § 1.224-1, Table 1 to paragraph (h) (Treasury final rule, Federal Register Doc. 2026-07104, 91 FR 19026; published April 13, 2026, effective June 12, 2026; applies to tax years 2025–2028).
71
listed occupations
8
occupation categories
3
added in the final rule (509, 510, 810)
2025–28
tax years the deduction runs
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Type a job title, code, or SOC code to filter; tap a column header to sort. If your job is not on this list, tips you earn do not qualify for the federal deduction (they are still taxable as usual).
71 of 71 shown
| Code | Occupation | Category | Illustrative examples | SOC code |
|---|---|---|---|---|
| 101 | Bartenders Mix and serve drinks or other refreshments to patrons, directly or through waitstaff. | Beverage and Food Service | Barkeep, mixologist, taproom attendant, sommelier | 35-3011 |
| 102 | Wait Staff Take orders and serve food and beverages to patrons at tables in dining establishments or at catered events. | Beverage and Food Service | Cocktail waitress, dining car server, banquet staff | 35-3031 |
| 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. | Beverage and Food Service | Room service food server, boat hop, beer cart server | 35-3041 |
| 104 | Dining Room and Cafeteria Attendants and Bartender Helpers Facilitate food service. Clean tables; remove dirty dishes; replace soiled table linens; 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. | Beverage and Food Service | Bar back, bar helper, busser | 35-9011 |
| 105 | Chefs and Cooks Direct and may participate in the preparation, seasoning, and cooking of salads, soups, fish, meats, vegetables, desserts, or other foods. | Beverage and Food Service | Executive chef, pastry chef, sous chef, fast food cook, private chef, restaurant cook, saucier, food truck cook, banquet cook, caterer, chocolatier, confectioner | 35-1011, 35-2011, 35-2013, 35-2014, 35-2019 |
| 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. | Beverage and Food Service | Salad maker, sandwich maker, fruit and vegetable parer, kitchen steward | 35-1012, 35-2021, 35-9099 |
| 107 | Fast Food and Counter Workers Serve customers at counter or from a steam table. Perform duties such as taking orders and serving food and beverages. May take payment. May prepare food and beverages. | Beverage and Food Service | Barista, ice cream server, cafeteria server | 35-3023 |
| 108 | Dishwashers Clean dishes, kitchen, food preparation equipment, or utensils. | Beverage and Food Service | Dish room worker, silverware cleaner | 35-9021 |
| 109 | Host Staff, Restaurant, Lounge, and Coffee Shop Welcome patrons, seat them at tables or in lounge, and help ensure quality of facilities and service. | Beverage and Food Service | Maître d'hôtel, dining room host | 35-9031 |
| 110 | Bakers Mix and bake ingredients to produce breads, rolls, cookies, cakes, pies, pastries, or other baked goods. | Beverage and Food Service | Bread baker, cake baker, bagel baker, pastry finisher | 51-3011 |
| 201 | Gambling Dealers Operate gambling games. Stand or sit behind table and operate games of chance by dispensing the appropriate number of cards or blocks to players or operating other gambling equipment. Distribute winnings or collect players' money or chips. May compare the house's hand against players' hands. | Entertainment and Events | Blackjack dealer, craps dealer, poker dealer, roulette dealer, pit clerk | 39-3011, 39-1013 |
| 202 | Gambling Change Persons and Booth Cashiers Exchange coins, tokens, and chips for patrons' money. May issue payoffs and obtain customer's signature on receipt. May operate a booth in the slot machine area and furnish change persons with money bank at the start of the shift, or count and audit money in drawers. | Entertainment and Events | Slot attendant, mutuel teller | 41-2012 |
| 203 | Gambling Cage Workers In a gambling establishment, conduct financial transactions for patrons. Accept patron's credit application and verify credit references to provide check-cashing authorization or to establish house credit accounts. May reconcile daily summaries of transactions to balance books. May sell gambling chips, tokens, or tickets to patrons, or to other workers for resale to patrons. May convert gambling chips, tokens, or tickets to currency upon patron's request. May use a cash register or computer to record transaction. | Entertainment and Events | Casino cashier, cage cashier | 43-3041 |
| 204 | Gambling and Sports Book Writers and Runners Post information enabling patrons to wager on various races and sporting events. Assist in the operation of games such as keno and bingo. May operate random number-generating equipment and announce the numbers for patrons. Receive, verify, and record patrons' wagers. Scan and process winning tickets presented by patrons and pay out winnings for those wagers. | Entertainment and Events | Betting runner, bingo worker, keno runner, race book writer | 39-3012 |
| 205 | Dancers Perform dances. | Entertainment and Events | Club dancer, dance artist | 27-2031 |
| 206 | Musicians and Singers Play one or more musical instruments or sing. | Entertainment and Events | Instrumentalist, accompanist, lounge singer | 27-2042 |
| 207 | Disc Jockeys, Except Radio Play prerecorded music for live audiences at venues or events such as clubs, parties, or wedding receptions. May use techniques such as mixing, cutting, or sampling to manipulate recordings. May also perform as emcee (master of ceremonies). | Entertainment and Events | Deejay, club DJ | 27-2091 |
| 208 | Entertainers and Performers Entertain audiences with artistic expression. | Entertainment and Events | Comedian, clown, magician, street performer | 27-2099 |
| 209 | Digital Content Creators Produce and publish on digital platforms original entertainment and personality-driven content, such as live streams, short-form videos, or podcasts. | Entertainment and Events | Streamer, online video creator, social media influencer, podcaster | 27-2099 |
| 210 | Ushers, Lobby Attendants, and Ticket Takers Assist patrons at entertainment events by performing duties, such as collecting admission tickets and passes from patrons, assisting in finding seats, searching for lost articles, and helping patrons locate such facilities as restrooms and telephones. | Entertainment and Events | Ticket collector, theater usher | 39-3031 |
| 211 | Locker Room, Coatroom, and Dressing Room Attendants Provide personal items to patrons or customers in locker rooms, dressing rooms, or coatrooms. | Entertainment and Events | Coat checker, washroom attendant, bathhouse attendant | 39-3093 |
| 301 | Baggage Porters and Bellhops Handle baggage for travelers at transportation terminals or for guests at hotels or similar establishments. | Hospitality and Guest Services | Hotel baggage handler, curbside airport check-in assistant, doorman | 39-6011 |
| 302 | Concierges Assist patrons at hotels or apartment buildings with personal services. May take messages; arrange or give advice on transportation, business services, or entertainment; or monitor guest requests for housekeeping and maintenance. | Hospitality and Guest Services | Hotel guest service agent, activities concierge | 39-6012 |
| 303 | Hotel, Motel, and Resort Desk Clerks Accommodate hotel, motel, and resort patrons by registering and assigning rooms to guests, issuing room keys or cards, transmitting and receiving messages, keeping records of occupied rooms and guests' accounts, making and confirming reservations, and presenting statements to and collecting payments from departing guests. | Hospitality and Guest Services | Front desk clerk, registration clerk | 43-4081 |
| 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. | Hospitality and Guest Services | Hotel maid, housekeeping staff | 37-2012 |
| 401 | Home Maintenance and Repair Workers Perform work to keep machines, mechanical equipment, or the structure of a building in repair. May maintain and repair musical instruments, furniture, antiques, and non-fixtures. | Home Services | Handyman, roofer, window repairer, house painter (interior or exterior), flooring installer, piano tuner, furniture restorer, antique repairer | 49-9071, 49-9098, 49-9099, 49-9063, 49-2097, 51-7021 |
| 402 | Home Landscaping and Groundskeeping Workers Landscape or maintain grounds of property using hand or power tools or equipment. Workers typically perform a variety of tasks, which may include any combination of the following: sod laying, mowing, trimming, planting, watering, fertilizing, digging, raking, sprinkler installation, and installation of mortarless segmental concrete masonry wall units. | Home Services | Lawn mower, gardener, tree trimmer, weed sprayer | 37-3011 |
| 403 | Home Electricians Install, maintain, and repair electrical wiring, equipment, and fixtures. Ensure that work is in accordance with relevant codes. May install or service exterior lights, intercom systems, or electrical control systems. | Home Services | Electrician | 47-2111 |
| 404 | Home Plumbers Assemble, install, alter, and repair pipelines or pipe systems that carry water, steam, air, or other liquids or gases. May install heating and cooling equipment and mechanical control systems. | Home Services | Plumber, pipefitter, steamfitter, sprinkler installer | 47-2152 |
| 405 | Home Heating and Air Conditioning Mechanics and Installers Install or repair heating, central air conditioning, HVAC, or refrigeration systems, including oil burners, hot-air furnaces, and heating stoves. | Home Services | Air conditioning repairer, heating system installer, chimney sweep | 49-9021 |
| 406 | Home Appliance Installers and Repairers Repair, adjust, or install all types of electric or gas household appliances, such as refrigerators, washers, dryers, and ovens. | Home Services | Washing machine installer, dishwasher repairer | 49-9031 |
| 407 | Home Cleaning Service Workers Perform any combination of light cleaning duties to maintain private households in a clean and orderly manner. Duties may include making beds, replenishing linens, cleaning rooms and halls, and vacuuming. | Home Services | House cleaner, pool cleaner, carpet cleaner, window washer | 37-2012 |
| 408 | Locksmiths Repair and open locks, make keys, change locks and safe combinations, and install and repair safes. | Home Services | Safe installer, key maker | 49-9094 |
| 409 | Roadside Assistance Workers Provide on-road assistance to drivers whose vehicles have broken down. | Home Services | Tow truck driver, car battery technician, tire repairer, tire changer, car fuel deliverer | 49-3023, 53-3032 |
| 501 | Personal Care and Service Workers Provide personalized assistance to individuals with disabilities or illness who require help with personal care and activities of daily living support (for example, feeding, bathing, dressing, grooming, toileting, and ambulation). May also provide help with tasks such as preparing meals, doing light housekeeping, and doing laundry. Work is performed in various settings depending on the needs of the care recipient and may include locations such as their home, place of work, out in the community, at a daytime nonresidential facility, or a residential facility. | Personal Services | Elderly companion, personal care aide, butler, house sitter, personal valet | 31-1122, 39-9099 |
| 502 | Private Event Planners Coordinate activities of staff or clients to make arrangements for private events. May provide creative design for décor and invitations. | Personal Services | Wedding planner, party planner | 13-1121 |
| 503 | Private Event and Portrait Photographers Photograph people, landscapes, or other subjects. May use lighting equipment to enhance a subject's appearance. May use editing software to produce finished images and prints. | Personal Services | Wedding photographer, headshot photographer | 27-4021 |
| 504 | Private Event Videographers Operate video or film camera to record images or scenes of private events. | Personal Services | Wedding videographer | 27-4031 |
| 505 | Event Officiants Lead and facilitate the ceremony for life events such as weddings or funerals. Ceremonies may be religious or civil services. | Personal Services | Wedding officiant, funeral celebrant, clergy, vow renewal officiant | 21-2011 |
| 506 | Pet and Show Animal Caretakers Feed, water, groom, bathe, exercise, or otherwise provide care to promote and maintain the well-being of pets or show animals. | Personal Services | Pet groomer, pet sitter, pet walker, kennel worker, pet trainer, horse groomer | 39-2021 |
| 507 | Tutors Instruct individual students or small groups of students in academic subjects to supplement formal class instruction or to prepare students for standardized or admissions tests. May provide instruction in person or remotely. | Personal Services | Reading tutor, math tutor, language tutor | 25-3041 |
| 508 | Nannies and Babysitters Attend to children at businesses and private households. Perform a variety of tasks, such as dressing, feeding, bathing, and overseeing play. | Personal Services | Au pair, child sitter at hotels and gyms | 39-9011 |
| 509 | Visual Artists new in final rule Create original visual artwork using any of a wide variety of media and techniques. | Personal Services | Ice sculptor, caricature sketch artist | 27-1013 |
| 510 | Floral Designers new in final rule Design, cut, and arrange live, dried, or artificial flowers and foliage. | Personal Services | Corsage maker, florist, flower arranger, event florist | 27-1023 |
| 601 | Skincare Specialists Provide skincare treatments to face and body to enhance an individual's appearance. | Personal Appearance and Wellness | Facialist, electrologist, spa esthetician | 39-5094 |
| 602 | Massage Therapists Perform therapeutic massages of soft tissues and joints. May assist in the assessment of range of motion and muscle strength or propose client therapy plans. | Personal Appearance and Wellness | Masseuse, deep tissue massage therapist, sports massage therapist | 31-9011 |
| 603 | Barbers, Hairdressers, Hairstylists, and Cosmetologists Provide beauty or barbering services, such as cutting, coloring, and styling hair, massaging and treating scalps, trimming beards or giving shaves. | Personal Appearance and Wellness | Wig stylist, beautician, hair colorist, hair cutter | 39-5012, 39-5011 |
| 604 | Shampooers Shampoo and rinse customers' hair. | Personal Appearance and Wellness | Scalp treatment specialist, shampoo assistant | 39-5093 |
| 605 | Manicurists and Pedicurists Clean and shape customers' fingernails and toenails. May polish or decorate nails. | Personal Appearance and Wellness | Nail technician, fingernail sculptor, nail painter | 39-5092 |
| 606 | Eyebrow and Eyelash Technicians Enhance and maintain clients' eyebrows using techniques such as threading, waxing, or tweezing. Enhance clients' eyelashes using techniques such as tinting or applying extensions. | Personal Appearance and Wellness | Eyebrow waxer | 39-5012 |
| 607 | Makeup Artists Design and apply makeup looks. | Personal Appearance and Wellness | Wedding makeup artist, party makeup artist | 39-5091 |
| 608 | Exercise Trainers and Group Fitness Instructors Instruct or coach groups or individuals in exercise activities for the primary purpose of personal fitness. Demonstrate techniques and form, observe participants, and explain to them corrective measures necessary to improve their skills. Develop and implement individualized approaches to exercise. | Personal Appearance and Wellness | Aerobics trainer, yoga instructor, personal trainer | 39-9031 |
| 609 | Tattoo Artists and Piercers Design and execute tattoos on a client's skin, often using a needle and ink. Create openings in the human body for the insertion of jewelry. May consult clients on aftercare to promote healing and prevent infection. | Personal Appearance and Wellness | Tattoo artist, ear piercer, nose piercer | 27-1019 |
| 610 | Tailors Design, make, alter, repair, or fit garments. | Personal Appearance and Wellness | Tailor, seamstress, clothing alterations worker | 51-6052 |
| 611 | Shoe and Leather Workers and Repairers Construct, decorate, or repair leather and leather-like products, such as luggage, shoes, and saddles. May use hand tools. | Personal Appearance and Wellness | Cobbler, shoe shiner | 51-6041 |
| 701 | Golf Caddies Assist a golfer during a round of golf by providing practical support and strategic advice. May carry the golfer's bag, manage their clubs, offer guidance on club selection or course strategy. | Recreation and Instruction | Golf caddie, golf cart attendant | 39-3091 |
| 702 | Self-Enrichment Teachers Teach or instruct individuals or groups for the primary purpose of self-enrichment, rather than for an occupational objective, educational attainment, competition, or fitness. | Recreation and Instruction | Knitting instructor, piano teacher, art instructor, dance teacher | 25-3021 |
| 703 | Recreational and Tour Pilots Pilot and navigate the flight of fixed-wing aircraft, helicopters, or other airborne vehicle for recreational or touring purposes. Excludes regional, national, and international airline pilots, and emergency services pilots. | Recreation and Instruction | Helicopter tour pilot, hot air balloon aeronaut, skydiving pilot | 53-2012 |
| 704 | Tour Guides Guide individuals or groups on sightseeing tours or through places of interest, such as industrial establishments, public buildings, and art galleries. | Recreation and Instruction | Museum guide, sightseeing guide | 39-7011 |
| 705 | Travel Guides Plan, organize, and conduct long-distance travel, tours, and expeditions for individuals and groups (covering both indoor and outdoor locations). | Recreation and Instruction | Cruise director, river expedition guide | 39-7012 |
| 706 | Sports and Recreation Instructors Teach or instruct individuals or groups for the primary purpose of recreation, rather than for an occupational objective, educational attainment, competition, or fitness. | Recreation and Instruction | Diving instructor, ski instructor, tennis teacher, surfing instructor | 25-3021 |
| 801 | Parking and Valet Attendants Park vehicles or issue tickets for customers in a parking lot or garage. May park or tend vehicles in environments such as a hotel or restaurant. May collect fee. | Transportation and Delivery | Parking garage attendant, valet parker | 53-6021 |
| 802 | Taxi and Rideshare Drivers and Chauffeurs Drive a motor vehicle to transport passengers on a planned or unplanned basis. | Transportation and Delivery | Cab driver, personal driver, platform/app-based rideshare driver | 53-3054 |
| 803 | Shuttle Drivers Drive a motor vehicle to transport passengers on a planned route and scheduled basis. May collect a fare. Excludes taxi and rideshare drivers, chauffeurs, municipal bus drivers, and school bus drivers. | Transportation and Delivery | Airport shuttle driver, hotel shuttle driver, rental car shuttle driver | 53-3053 |
| 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. | Transportation and Delivery | Pizza delivery driver, grocery delivery driver, floral delivery, bicycle courier, package delivery person, appliance delivery driver, furniture delivery person, app/platform-based delivery person | 53-3031 |
| 805 | Personal Vehicle and Equipment Cleaners Wash or otherwise clean personal vehicles, machinery, and other equipment. Use such materials as water, cleaning agents, brushes, cloths, and hoses. | Transportation and Delivery | Car wash attendant, auto detailer, boat waxer | 53-7061 |
| 806 | Private and Charter Bus Drivers Drive bus or motor coach for charters or private carriage. May assist passengers with baggage. | Transportation and Delivery | Motor coach bus driver, tour bus driver | 53-3052 |
| 807 | Water Taxi Operators and Charter Boat Workers Operate water taxi boats or provide services to passengers on private charter boats. May assist in navigational activities. | Transportation and Delivery | Water taxi captain, air boat operator, charter boat deckhand, charter boat steward | 53-5022 |
| 808 | Rickshaw, Pedicab, and Carriage Drivers Operate rickshaw, pedicab, or carriage to transport passengers. | Transportation and Delivery | Horse drawn carriage driver, bike taxi driver | 53-6099 |
| 809 | Home Movers Manually move furniture, music instruments, art, antiques, boxes, luggage, or other materials to or from a home or dwelling. | Transportation and Delivery | Furniture mover, packer, piano mover, art mover | 53-7062 |
| 810 | Gas Pump Attendant new in final rule 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 in conjunction with the car being refueled. | Transportation and Delivery | Gas pumper | 53-6031 |
Download the full dataset: JSON. Free to reuse with attribution to Tools Berry (CC BY 4.0).
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About this list
- What the codes are for
- The 2025 tax law ("One Big Beautiful Bill Act", P.L. 119-21) created a federal deduction for qualified tips (IRC § 224), claimed on Schedule 1-A after AGI and available whether or not you itemize, for tax years 2025–2028. Only tips earned in an occupation that "customarily and regularly" received tips on or before December 31, 2024 qualify. Treasury published the definitive list of those occupations, each with a three-digit code, in the regulation below.
- Where the employer puts the code
- The employer reports the occupation code in W-2 Box 14b, and the reported-tips amount under new Box 12 code TP. Use the W-2 Box 12 & 14b decoder to read those boxes.
- Three occupations were added in the final rule
- Codes 509 (Visual Artists), 510 (Floral Designers), and 810 (Gas Pump Attendant) appear in the final rule but were not in the September 2025 proposed list. Any "TTOC list" that omits 509/510/810 is citing the stale proposed version.
- Source of record
- Every code, title, description, illustrative-examples string, and related Standard Occupational Classification (SOC) code below is transcribed directly from the codified regulation: 26 CFR § 1.224-1, Table 1 to paragraph (h) (eCFR). Rulemaking history is from Federal Register Doc. 2026-07104 (TD 10044), 91 FR 19026. This is general information, not tax advice.
Cite this data
Free to use and republish with attribution. Suggested citation:
Tools Berry, "Treasury Tipped Occupation Codes (TTOC): All 71 Occupations", tools-berry.com/data/treasury-tipped-occupation-codes/ (updated July 13, 2026), transcribed from 26 CFR § 1.224-1, Table 1.
Download: JSON · licensed CC BY 4.0.
Press & reuse: this dataset is free to cite with attribution. Questions or a correction? Contact us.