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The IRS list of 71 occupations that customarily and regularly received tips on or before December 31, 2024. Employers enter these codes in Box 14b of 2026 Form W-2.
Only tips received in an occupation on this list can be qualified tips for the No Tax on Tips deduction on Form 1040, Schedule 1-A. The examples under each code are illustrative. An occupation can still fall under a code even when it is not named as an example.
This list is the IRS occupations page, last reviewed June 28, 2026. The same codes are in the final regulations, Treasury Decision 10044 in Internal Revenue Bulletin 2026-18. The IRS also publishes this table at IRS.gov/TippedOccupations. Bulletins through 2026-43 (October 16, 2026) have not published a later list. The statute describes one list, fixed to occupations that were customarily and regularly tipped on or before December 31, 2024.
How to report the code on 2026 Form W-2
| TTOC | Occupation | Description | Examples | SOC code |
|---|---|---|---|---|
| 101 | Bartenders | Mix and serve drinks or other refreshments to patrons, directly or through waitstaff. | 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. | 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. | 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; 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. | 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. | 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. | 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; take orders and serve food and beverages; may prepare food and beverages. | Barista, ice cream server, cafeteria server | 35-3023 |
| 108 | Dishwashers | Clean dishes, kitchen, food preparation equipment, or utensils. | Dish room worker, silverware cleaner | 35-9021 |
| 109 | Host staff, restaurant, lounge, and coffee shop | Welcome patrons, seat them, and help ensure quality of facilities and 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. | Bread baker, cake baker, bagel baker, pastry finisher | 51-3011 |
| TTOC | Occupation | Description | Examples | SOC code |
|---|---|---|---|---|
| 201 | Gambling dealers | Operate table games at casinos or gaming establishments. | 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; operate booths. | Slot attendant, mutuel teller | 41-2012 |
| 203 | Gambling cage workers | Conduct financial transactions for patrons in gambling establishments. | Casino cashier, cage cashier | 43-3041 |
| 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. | Betting runner, bingo worker, keno runner, race book writer | 39-3012 |
| 205 | Dancers | Perform dances. | Club dancer, dance artist | 27-2031 |
| 206 | Musicians and singers | Play one or more musical instruments or sing. | Instrumentalist, accompanist, lounge singer | 27-2042 |
| 207 | Disc jockeys, except radio | Play prerecorded music for live audiences; may emcee. | Deejay, club DJ | 27-2091 |
| 208 | Entertainers and performers | Entertain audiences with artistic expression. | Comedian, clown, magician, street performer | 27-2099 |
| 209 | Digital content creators | Produce and publish entertainment and personality-driven content on digital platforms. | Streamer, online video creator, social media influencer, podcaster | 27-2099 |
| 210 | Ushers, lobby attendants, and ticket takers | Assist patrons at entertainment events: collect tickets, assist seating, locate facilities. | Ticket collector, theater usher | 39-3031 |
| 211 | Locker room, coatroom, and dressing room attendants | Provide personal items to patrons in locker rooms, dressing rooms, or coatrooms. | Coat checker, washroom attendant, bathhouse attendant | 39-3093 |
| TTOC | Occupation | Description | Examples | SOC code |
|---|---|---|---|---|
| 301 | Baggage porters and bellhops | Handle baggage for travelers or guests. | Hotel baggage handler, curbside airport check-in assistant, doorman | 39-6011 |
| 302 | Concierges | Assist patrons at hotels or apartment buildings with personal services and arrangements. | Hotel guest service agent, activities concierge | 39-6012 |
| 303 | Hotel, motel, and resort desk clerks | Register and assign rooms, issue keys, manage records and reservations. | 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. | Hotel maid, housekeeping staff | 37-2012 |
| TTOC | Occupation | Description | Examples | SOC code |
|---|---|---|---|---|
| 401 | Home maintenance and repair workers | Perform work to keep machines, mechanical equipment, or building structure in repair; may maintain furniture or antiques. | Handyman, roofer, window repairer, house painter, 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 using hand or power tools. | Lawn mower, gardener, tree trimmer, weed sprayer | 37-3011 |
| 403 | Home electricians | Install, maintain, and repair electrical wiring, equipment, and fixtures. | Electrician | 47-2111 |
| 404 | Home plumbers | Assemble, install, alter, and repair pipelines or pipe systems. | 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. | Air conditioning repairer, heating system installer, chimney sweep | 49-9021 |
| 406 | Home appliance installers and repairers | Repair, adjust, or install household appliances. | Washing machine installer, dishwasher repairer | 49-9031 |
| 407 | Home cleaning service workers | Perform cleaning duties in private households. | House cleaner, pool cleaner, carpet cleaner, window washer | 37-2012 |
| 408 | Locksmiths | Repair and open locks; make keys; install and repair safes. | Safe installer, key maker | 49-9094 |
| 409 | Roadside assistance workers | Provide on-road assistance to drivers whose vehicles have broken down. | Tow truck driver, car battery technician, tire repairer, tire changer, car fuel deliverer | 49-3023, 53-3032 |
| TTOC | Occupation | Description | Examples | SOC code |
|---|---|---|---|---|
| 501 | Personal care and service workers | Provide personalized assistance to individuals with disabilities or illness with daily living tasks. | Elderly companion, personal care aide, butler, house sitter, personal valet | 31-1122, 39-9099 |
| 502 | Private event planners | Coordinate activities and arrangements for private events; may provide decor and creative design. | Wedding planner, party planner | 13-1121 |
| 503 | Private event and portrait photographers | Photograph people, landscapes, or other subjects; may use lighting and editing. | Wedding photographer, headshot photographer | 27-4021 |
| 504 | Private event videographers | Operate video or film camera to record images or scenes of private events. | Wedding videographer | 27-4031 |
| 505 | Event officiants | Lead and facilitate ceremonies for life events like weddings or funerals. | Wedding officiant, funeral celebrant, clergy, vow renewal officiant | 21-2011 |
| 506 | Pet and show animal caretakers | Feed, groom, bathe, exercise, and care for pets or show animals. | Pet groomer, pet sitter, pet walker, kennel worker, pet trainer, horse groomer | 39-2021 |
| 507 | Tutors | Instruct students in academic subjects in person or remotely. | Reading tutor, math tutor, language tutor | 25-3041 |
| 508 | Nannies and babysitters | Attend to children in businesses or private households; perform tasks like dressing, feeding, bathing. | Au pair, child sitter at hotels and gyms | 39-9011 |
| 509 | Visual artists | Create original visual artwork using any of a wide variety of media and techniques. | Ice sculptor, caricature sketch artist | 27-1013 |
| 510 | Floral designers | Design, cut, and arrange live, dried, or artificial flowers and foliage. | Corsage maker, florist, flower arranger, event florist | 27-1023 |
| TTOC | Occupation | Description | Examples | SOC code |
|---|---|---|---|---|
| 601 | Skincare specialists | Provide skincare treatments to face and body to enhance appearance. | Facialist, electrologist, spa esthetician | 39-5094 |
| 602 | Massage therapists | Perform therapeutic massages of soft tissues and joints; may assist in assessment and therapy plans. | Masseuse, deep tissue massage therapist, sports massage therapist | 31-9011 |
| 603 | Barbers, hairdressers, hairstylists, and cosmetologists | Provide beauty or barbering services like cutting, coloring, styling hair, scalp treatments, shaving. | Wig stylist, beautician, hair colorist, hair cutter | 39-5012, 39-5011 |
| 604 | Shampooers | Shampoo and rinse customer’s hair. | Scalp treatment specialist, shampoo assistant | 39-5093 |
| 605 | Manicurists and pedicurists | Clean and shape customers' fingernails and toenails; may polish or decorate nails. | Nail technician, fingernail sculptor, nail painter | 39-5092 |
| 606 | Eyebrow and eyelash technicians | Enhance and maintain clients' eyebrows using threading, waxing, or tweezing. Enhance clients' eyelashes using tinting or applying extensions. | Eyebrow waxer | 39-5012 |
| 607 | Makeup artists | Design and apply makeup looks. | 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 personal fitness. | Aerobics trainer, yoga instructor, personal trainer | 39-9031 |
| 609 | Tattoo artists and piercers | Design and execute tattoos; create openings for jewelry and advise on aftercare. | Tattoo artist, ear piercer, nose piercer | 27-1019 |
| 610 | Tailors | Design, make, alter, repair, or fit garments. | Tailor, seamstress, clothing alterations worker | 51-6052 |
| 611 | Shoe and leather workers and repairers | Construct, decorate, or repair leather products such as luggage and shoes. | Cobbler, shoe shiner | 51-6041 |
| TTOC | Occupation | Description | Examples | SOC code |
|---|---|---|---|---|
| 701 | Golf caddies | Assist a golfer during a round by carrying bag, advising on play. | Golf caddie, golf cart attendant | 39-3091 |
| 702 | Self-enrichment teachers | Teach individuals/groups for self-enrichment (non-occupational). | Knitting instructor, piano teacher, art instructor, dance teacher | 25-3021 |
| 703 | Recreational and tour pilots | Pilot aircraft for recreational or touring purposes (excludes commercial airline pilots). | Helicopter tour pilot, hot air balloon aeronaut, skydiving pilot | 53-2012 |
| 704 | Tour guides | Guide individuals or groups on sightseeing tours. | Museum guide, sightseeing guide | 39-7011 |
| 705 | Travel guides | Plan and conduct long-distance travel, tours, and expeditions. | Cruise director, river expedition guide | 39-7012 |
| 706 | Sports and recreation instructors | Teach sports or recreational skills for leisure. | Diving instructor, ski instructor, tennis teacher, surfing instructor | 25-3021 |
| TTOC | Occupation | Description | Examples | SOC code |
|---|---|---|---|---|
| 801 | Parking and valet attendants | Park vehicles or issue tickets for customers in a parking lot or garage; may collect fee. | 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. | 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. Excludes municipal bus and school bus drivers. | 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. | 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 and equipment. | 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 with baggage. | 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. | 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. | Horse drawn carriage driver, bike taxi driver | 53-6099 |
| 809 | Home movers | Manually move furniture, instruments, art, boxes, luggage to/from homes. | Furniture mover, packer, piano mover, art mover | 53-7062 |
| 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. | Gas pumper | 53-6031 |
Related SOC codes are from the 2018 Standard Occupational Classification system. They are the codes that most closely match each Treasury Tipped Occupation Code. They are not entered on Form W-2.
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