Occupations on the IRS tips list
Only tips received in an occupation that customarily and regularly received tips on or before December 31, 2024, can be qualified tips. The IRS list below was transcribed from the IRS occupation table (page reviewed June 28, 2026) on October 14, 2026. Illustrative examples on each page are examples, not the whole occupation.
Qualified tips are voluntary cash tips, including charged tips and shared tips, received in a listed occupation. Service charges and automatic gratuities are not qualified tips. The cap is $25,000 per return for 2025 through 2028.
Cap and phaseout
This applies the $25,000 cap and the $100-per-$1,000 phaseout. It does not decide whether a particular payment was a qualified tip.
Beverage and food service
Treasury codes in the 100s
- TTOC 101 Bartenders
- TTOC 102 Wait staff
- TTOC 103 Food or beverage servers, non-restaurant
- TTOC 104 Dining room and cafeteria attendants and bartender helpers
- TTOC 105 Chefs and cooks
- TTOC 106 Food preparation workers
- TTOC 107 Fast food and counter workers
- TTOC 108 Dishwashers
- TTOC 109 Host staff, restaurant, lounge, and coffee shop
- TTOC 110 Bakers
Entertainment and events
Treasury codes in the 200s
- TTOC 201 Gambling dealers
- TTOC 202 Gambling change persons and booth cashiers
- TTOC 203 Gambling cage workers
- TTOC 204 Gambling and sports book writers and runners
- TTOC 205 Dancers
- TTOC 206 Musicians and singers
- TTOC 207 Disc jockeys, except radio
- TTOC 208 Entertainers and performers
- TTOC 209 Digital content creators
- TTOC 210 Ushers, lobby attendants, and ticket takers
- TTOC 211 Locker room, coatroom, and dressing room attendants
Hospitality and guest services
Treasury codes in the 300s
Home services
Treasury codes in the 400s
- TTOC 401 Home maintenance and repair workers
- TTOC 402 Home landscaping and groundskeeping workers
- TTOC 403 Home electricians
- TTOC 404 Home plumbers
- TTOC 405 Home heating and air conditioning mechanics and installers
- TTOC 406 Home appliance installers and repairers
- TTOC 407 Home cleaning service workers
- TTOC 408 Locksmiths
- TTOC 409 Roadside assistance workers
Personal services
Treasury codes in the 500s
- TTOC 501 Personal care and service workers
- TTOC 502 Private event planners
- TTOC 503 Private event and portrait photographers
- TTOC 504 Private event videographers
- TTOC 505 Event officiants
- TTOC 506 Pet and show animal caretakers
- TTOC 507 Tutors
- TTOC 508 Nannies and babysitters
- TTOC 509 Visual artists
- TTOC 510 Floral designers
Personal appearance and wellness
Treasury codes in the 600s
- TTOC 601 Skincare specialists
- TTOC 602 Massage therapists
- TTOC 603 Barbers, hairdressers, hairstylists, and cosmetologists
- TTOC 604 Shampooers
- TTOC 605 Manicurists and pedicurists
- TTOC 606 Eyebrow and eyelash technicians
- TTOC 607 Makeup artists
- TTOC 608 Exercise trainers and group fitness instructors
- TTOC 609 Tattoo artists and piercers
- TTOC 610 Tailors
- TTOC 611 Shoe and leather workers and repairers
Recreation and instruction
Treasury codes in the 700s
Transportation and delivery
Treasury codes in the 800s
- TTOC 801 Parking and valet attendants
- TTOC 802 Taxi and rideshare drivers and chauffeurs
- TTOC 803 Shuttle drivers
- TTOC 804 Goods delivery people
- TTOC 805 Personal vehicle and equipment cleaners
- TTOC 806 Private and charter bus drivers
- TTOC 807 Water taxi operators and charter boat workers
- TTOC 808 Rickshaw, pedicab, and carriage drivers
- TTOC 809 Home movers
- TTOC 810 Gas pump Attendant