U.S. · Federal taxes · Tips deduction

No tax on tips occupations list lookup.

Type a job title and see whether it is on the final Treasury list, with the code and the illustrative examples.

The final Treasury list has 71 tipped occupation categories in eight groups, from bartenders and wait staff to rideshare drivers, hair stylists, tour guides and digital content creators. A job on the list is necessary but not sufficient: the tips must also be qualified tips, and the deduction is capped at $25,000.

Source: 91 FR 19026, April 13, 2026Effective June 12, 2026Checked November 1, 2026

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Try bartender, barista, delivery, stylist, streamer or dealer.

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What this list is

The 2025 budget law (OBBBA) added a deduction for qualified tips, section 224 of the tax code. It applies only to tips received in an occupation that customarily and regularly received tips on or before December 31, 2024, as Treasury lists. Treasury and the IRS published the final list in the regulations at 26 CFR 1.224-1(h), Table 1, in the Federal Register on April 13, 2026. They organized it with a new Treasury Tipped Occupation Code (TTOC), built on the Standard Occupational Classification, and each row gives a title, a description, illustrative examples and related SOC codes. Assistants and apprentices are included in an occupation if they perform the same services.

Being on the list is only the first test

To count, a tip must be a qualified tip: cash tips, which include tips from customers paid in cash or charged and, for employees, tips received under a tip-sharing arrangement; paid voluntarily with no consequence for nonpayment, not negotiated, and determined by the payer; reported on a statement furnished to you (such as a W-2 or 1099) or on Form 4137; and not received in a specified service trade or business as defined in section 199A(d)(2). An employee is treated as being in one if the employer’s business is one. The deduction is limited to $25,000 a year, phases out when modified AGI is over $150,000 ($300,000 for joint filers), is not available to married people filing separately, and ends after tax year 2028. Notice 2025-69 gave transition relief for 2025 on the specified service business test.

Worked examples

A server with $30,000 of reported tips is in TTOC 102 (Wait Staff). Their deduction is capped at $25,000 if their income is under the phase-out. A rideshare driver falls under TTOC 802, with platform and app-based drivers named as an example, and deducts only the tips, not the fare. A freelance wedding photographer is under TTOC 503, but if the photographer works as an employee of a business that is a specified service trade or business, their tips may not qualify. Use the no tax on tips calculator for the dollar amount.

The full list by category

Beverage and Food Service

Entertainment and Events

Hospitality and Guest Services

Home Services

Personal Services

Personal Appearance and Wellness

Recreation and Instruction

Transportation and Delivery

Limits of this page

We copied the titles, codes and illustrative examples from Table 1 of the final rule. The search ignores the long descriptions, so a job described there but not named in a title or example may not show up; read the rule for the exact wording. The IRS can change the list, and your tax treatment depends on your facts.

Sources

Primary sources opened and checked on November 1, 2026.

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Frequently asked questions

Where is the official list of occupations that receive tips?

Table 1 in 26 CFR 1.224-1(h), part of the final regulations Treasury and the IRS published in the Federal Register on April 13, 2026 (91 FR 19026), effective June 12, 2026. It lists the Treasury Tipped Occupation Codes, with titles, descriptions and illustrative examples.

Is my job on the no tax on tips list?

Search the title or a job word above. The list has 71 rows in eight categories: beverage and food service, entertainment and events, hospitality and guest services, home services, personal services, personal appearance and wellness, recreation and instruction, and transportation and delivery. If your job is not there, the tips you earn in it do not qualify.

Are rideshare drivers, delivery drivers and streamers on the list?

Yes. Taxi and rideshare drivers (TTOC 802, with platform and app-based drivers as an example), goods delivery people (804) and digital content creators (209, with streamers and social media influencers as examples) are on the list.

Is being on the list enough to take the deduction?

No. The tips must also be qualified tips: cash tips, including charged tips, paid voluntarily without negotiation and determined by the payer, reported on your information statements or on Form 4137, and not earned in a specified service trade or business. The deduction is capped at $25,000 and phases out above $150,000 of modified adjusted gross income ($300,000 joint). Married people must file jointly.

What is a specified service trade or business?

The term comes from section 199A(d)(2). An employee is treated as being in one if the employer's trade or business is one. Notice 2025-69 gave transition relief on this requirement for 2025.

How long does the deduction last?

The statute allows no deduction for any taxable year beginning after December 31, 2028.

Where do I claim it?

The IRS pointed to Schedule 1-A of Form 1040 for the tips deduction. Our no tax on tips calculator estimates the amount.

Not tax advice

This page is general information, not tax, legal or financial advice. Confirm anything that matters with the IRS, a CPA or an enrolled agent. Everything runs in your browser; nothing you enter is sent anywhere.