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Tipped occupations list for no tax on tips
All 71 jobs on the official Treasury list of occupations that customarily and regularly received tips on or before December 31, 2024. Only tips from these jobs can count for the no tax on tips deduction.
71 occupations
No match. Try a broader word, or check the official IRS list.
Beverage and food service
101Bartenders
Examples: Barkeep, mixologist, taproom attendant, sommelier
Mix and serve drinks or other refreshments to patrons, directly or through waitstaff.
102Wait staff
Examples: Cocktail waitress, dining car server, banquet staff
Take orders and serve food and beverages to patrons at tables in dining establishments or at catered events.
103Food or beverage servers, non-restaurant
Examples: Room service food server, boat hop, beer cart server
Serve food or beverages to individuals outside of a restaurant environment, such as in hotel rooms, residential care facilities, or cars.
104Dining room and cafeteria attendants and bartender helpers
Examples: Bar back, bar helper, busser
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.
105Chefs and cooks
Examples: Executive chef, pastry chef, sous chef, fast food cook, private chef, restaurant cook, saucier, food truck cook, banquet cook, caterer, chocolatier, confectioner
Direct and may participate in the preparation, seasoning, and cooking of salads, soups, fish, meats, vegetables, desserts, or other foods.
106Food preparation workers
Examples: Salad maker, sandwich maker, fruit and vegetable parer, kitchen steward
Perform a variety of food preparation duties other than cooking, such as preparing cold foods and shellfish, slicing meat, and brewing coffee or tea.
107Fast food and counter workers
Examples: Barista, ice cream server, cafeteria server
Serve customers at counter or from a steam table; take orders and serve food and beverages; may prepare food and beverages.
108Dishwashers
Examples: Dish room worker, silverware cleaner
Clean dishes, kitchen, food preparation equipment, or utensils.
109Host staff, restaurant, lounge, and coffee shop
Examples: Maître d’hôtel, dining room host
Welcome patrons, seat them, and help ensure quality of facilities and service.
110Bakers
Examples: Bread baker, cake baker, bagel baker, pastry finisher
Mix and bake ingredients to produce breads, rolls, cookies, cakes, pies, pastries, or other baked goods.
Entertainment and events
201Gambling dealers
Examples: Blackjack dealer, craps dealer, poker dealer, roulette dealer, pit clerk
Operate table games at casinos or gaming establishments.
202Gambling change persons and booth cashiers
Examples: Slot attendant, mutuel teller
Exchange coins, tokens, and chips for patrons’ money; operate booths.
203Gambling cage workers
Examples: Casino cashier, cage cashier
Conduct financial transactions for patrons in gambling establishments.
204Gambling and sports book writers and runners
Examples: Betting runner, bingo worker, keno runner, race book writer
Post information enabling patrons to wager, assist in operation of games, receive and record wagers, pay out winnings.
206Musicians and singers
Examples: Instrumentalist, accompanist, lounge singer
Play one or more musical instruments or sing.
207Disc jockeys, except radio
Examples: Deejay, club DJ
Play prerecorded music for live audiences; may emcee.
208Entertainers and performers
Examples: Comedian, clown, magician, street performer
Entertain audiences with artistic expression.
209Digital content creators
Examples: Streamer, online video creator, social media influencer, podcaster
Produce and publish entertainment and personality-driven content on digital platforms.
210Ushers, lobby attendants, and ticket takers
Examples: Ticket collector, theater usher
Assist patrons at entertainment events: collect tickets, assist seating, locate facilities.
211Locker room, coatroom, and dressing room attendants
Examples: Coat checker, washroom attendant, bathhouse attendant
Provide personal items to patrons in locker rooms, dressing rooms, or coatrooms.
Hospitality and guest services
301Baggage porters and bellhops
Examples: Hotel baggage handler, curbside airport check-in assistant, doorman
Handle baggage for travelers or guests.
302Concierges
Examples: Hotel guest service agent, activities concierge
Assist patrons at hotels or apartment buildings with personal services and arrangements.
303Hotel, motel, and resort desk clerks
Examples: Front desk clerk, registration clerk
Register and assign rooms, issue keys, manage records and reservations.
304Maids and housekeeping cleaners
Examples: Hotel maid, housekeeping staff
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.
Home services
401Home maintenance and repair workers
Examples: Handyman, roofer, window repairer, house painter, flooring installer, piano tuner, furniture restorer, antique repairer
Perform work to keep machines, mechanical equipment, or building structure in repair; may maintain furniture or antiques.
402Home landscaping and groundskeeping workers
Examples: Lawn mower, gardener, tree trimmer, weed sprayer
Landscape or maintain grounds using hand or power tools.
403Home electricians
Examples: Electrician
Install, maintain, and repair electrical wiring, equipment, and fixtures.
404Home plumbers
Examples: Plumber, pipefitter, steamfitter, sprinkler installer
Assemble, install, alter, and repair pipelines or pipe systems.
405Home heating and air conditioning mechanics and installers
Examples: Air conditioning repairer, heating system installer, chimney sweep
Install or repair heating, central air conditioning, HVAC, or refrigeration systems.
406Home appliance installers and repairers
Examples: Washing machine installer, dishwasher repairer
Repair, adjust, or install household appliances.
407Home cleaning service workers
Examples: House cleaner, pool cleaner, carpet cleaner, window washer
Perform cleaning duties in private households.
408Locksmiths
Examples: Safe installer, key maker
Repair and open locks; make keys; install and repair safes.
409Roadside assistance workers
Examples: Tow truck driver, car battery technician, tire repairer, tire changer, car fuel deliverer
Provide on-road assistance to drivers whose vehicles have broken down.
Personal services
501Personal care and service workers
Examples: Elderly companion, personal care aide, butler, house sitter, personal valet
Provide personalized assistance to individuals with disabilities or illness with daily living tasks.
502Private event planners
Examples: Wedding planner, party planner
Coordinate activities and arrangements for private events; may provide decor and creative design.
503Private event and portrait photographers
Examples: Wedding photographer, headshot photographer
Photograph people, landscapes, or other subjects; may use lighting and editing.
504Private event videographers
Examples: Wedding videographer
Operate video or film camera to record images or scenes of private events.
505Event officiants
Examples: Wedding officiant, funeral celebrant, clergy, vow renewal officiant
Lead and facilitate ceremonies for life events like weddings or funerals.
506Pet and show animal caretakers
Examples: Pet groomer, pet sitter, pet walker, kennel worker, pet trainer, horse groomer
Feed, groom, bathe, exercise, and care for pets or show animals.
507Tutors
Examples: Reading tutor, math tutor, language tutor
Instruct students in academic subjects in person or remotely.
508Nannies and babysitters
Examples: Au pair, child sitter at hotels and gyms
Attend to children in businesses or private households; perform tasks like dressing, feeding, bathing.
509Visual artists
Examples: Ice sculptor, caricature sketch artist
Create original visual artwork using any of a wide variety of media and techniques.
510Floral designers
Examples: Corsage maker, florist, flower arranger, event florist
Design, cut, and arrange live, dried, or artificial flowers and foliage.
Personal appearance and wellness
601Skincare specialists
Examples: Facialist, electrologist, spa esthetician
Provide skincare treatments to face and body to enhance appearance.
602Massage therapists
Examples: Masseuse, deep tissue massage therapist, sports massage therapist
Perform therapeutic massages of soft tissues and joints; may assist in assessment and therapy plans.
603Barbers, hairdressers, hairstylists, and cosmetologists
Examples: Wig stylist, beautician, hair colorist, hair cutter
Provide beauty or barbering services like cutting, coloring, styling hair, scalp treatments, shaving.
604Shampooers
Examples: Scalp treatment specialist, shampoo assistant
Shampoo and rinse customer’s hair.
605Manicurists and pedicurists
Examples: Nail technician, fingernail sculptor, nail painter
Clean and shape customers' fingernails and toenails; may polish or decorate nails.
606Eyebrow and eyelash technicians
Examples: Eyebrow waxer
Enhance and maintain clients' eyebrows using threading, waxing, or tweezing. Enhance clients' eyelashes using tinting or applying extensions.
608Exercise trainers and group fitness instructors
Examples: Aerobics trainer, yoga instructor, personal trainer
Instruct or coach groups or individuals in exercise activities for personal fitness.
609Tattoo artists and piercers
Examples: Tattoo artist, ear piercer, nose piercer
Design and execute tattoos; create openings for jewelry and advise on aftercare.
610Tailors
Examples: Tailor, seamstress, clothing alterations worker
Design, make, alter, repair, or fit garments.
611Shoe and leather workers and repairers
Examples: Cobbler, shoe shiner
Construct, decorate, or repair leather products such as luggage and shoes.
Recreation and instruction
701Golf caddies
Examples: Golf caddie, golf cart attendant
Assist a golfer during a round by carrying bag, advising on play.
702Self-enrichment teachers
Examples: Knitting instructor, piano teacher, art instructor, dance teacher
Teach individuals/groups for self-enrichment (non-occupational).
703Recreational and tour pilots
Examples: Helicopter tour pilot, hot air balloon aeronaut, skydiving pilot
Pilot aircraft for recreational or touring purposes (excludes commercial airline pilots).
704Tour guides
Examples: Museum guide, sightseeing guide
Guide individuals or groups on sightseeing tours.
705Travel guides
Examples: Cruise director, river expedition guide
Plan and conduct long-distance travel, tours, and expeditions.
706Sports and recreation instructors
Examples: Diving instructor, ski instructor, tennis teacher, surfing instructor
Teach sports or recreational skills for leisure.
Transportation and delivery
801Parking and valet attendants
Examples: Parking garage attendant, valet parker
Park vehicles or issue tickets for customers in a parking lot or garage; may collect fee.
802Taxi and rideshare drivers and chauffeurs
Examples: Cab driver, personal driver, platform/app-based rideshare driver
Drive a motor vehicle to transport passengers on a planned or unplanned basis.
803Shuttle drivers
Examples: Airport shuttle driver, hotel shuttle driver, rental car shuttle driver
Drive a motor vehicle to transport passengers on a planned route and scheduled basis. Excludes municipal bus and school bus drivers.
804Goods delivery people
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
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.
805Personal vehicle and equipment cleaners
Examples: Car wash attendant, auto detailer, boat waxer
Wash or otherwise clean personal vehicles and equipment.
806Private and charter bus drivers
Examples: Motor coach bus driver, tour bus driver
Drive bus or motor coach for charters or private carriage; may assist with baggage.
807Water taxi operators and charter boat workers
Examples: Water taxi captain, air boat operator, charter boat deckhand, charter boat steward
Operate water taxi boats or provide services to passengers on private charter boats.
808Rickshaw, pedicab, and carriage drivers
Examples: Horse drawn carriage driver, bike taxi driver
Operate rickshaw, pedicab, or carriage to transport passengers.
809Home movers
Examples: Furniture mover, packer, piano mover, art mover
Manually move furniture, instruments, art, boxes, luggage to/from homes.
810Gas pump attendants
Examples: Gas pumper
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.
Titles, descriptions and examples are from the IRS list of occupations that received tips (IRS page last updated Jun 28, 2026). The list also shows related SOC codes.
Popular jobs
Common questions
How many occupations are on the no tax on tips list?
The final Treasury list has 71 occupations in 8 categories, each with a three-digit Treasury Tipped Occupation Code (TTOC).
My job is not on the list. Can I still deduct tips?
Only tips received in an occupation on the list are qualified tips. If your job is not listed or close to a listed one, the deduction generally does not apply to those tips. A tax professional can help with close calls.
Where does this list come from?
From the final regulations Treasury and the IRS published in the Federal Register on April 13, 2026 (T.D. 10044), posted on IRS.gov. The final list added visual artists, floral designers and gas pump attendants.