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Is Your Job on the IRS Tipped Occupation List?
Educational information only. Not tax advice. Not affiliated with the IRS. Check IRS.gov or a tax professional about your own situation. Last checked against IRS sources: October 17, 2026. Examples use made-up numbers.
Short answer: Only tips received in an occupation that "customarily and regularly" received tips on or before December 31, 2024 can be qualified tips. The IRS publishes the list at IRS.gov/TippedOccupations, and final Regulations section 1.224-1 also identifies eligible occupations. Check the current list for your exact job.
How the list is organised
The IRS page gives each occupation a Treasury Tipped Occupation Code (TTOC), a title, a description, examples and a related SOC code. Categories on the page include beverage and food service and entertainment and events, among others. A few entries as read on October 17, 2026 (not the full list):
| TTOC | Occupation title (IRS) | Examples listed |
|---|---|---|
| 101 | Bartenders | barkeep, mixologist, sommelier |
| 102 | Wait staff | cocktail waitress, banquet staff |
| 107 | Fast food and counter workers | barista, ice cream server |
| 201 | Gambling dealers | blackjack dealer, poker dealer |
| 205 | Dancers | club dancer |
| 207 | Disc jockeys, except radio | club DJ |
The IRS page states: use the list to determine if the tips you received are qualified tips.
Final regulations
The IRS says Regulations section 1.224-1 identifies eligible occupations for tax years beginning after 2024, clarifies certain categories from the proposed regulations, and adds new ones including visual artists, floral designers and gas pump attendants (page updated June 4, 2026). It points to the regulations or the IRS list to decide if an occupation qualifies.
Where the code shows up
On the 2026 W-2, box 14b holds up to two TTOC codes where tips are in box 12 code TP. If tips were received in a nonqualifying occupation, "000" is entered as one of the codes. See W-2 codes explained.
Two other eligibility limits
- SSTB: per FS-2025-03, self-employed individuals in a specified service trade or business under section 199A are not eligible, and employees whose employer is in an SSTB also are not eligible.
- Other conditions: a valid Social Security Number; married couples must file jointly; and income phase-out. See phase-out.
If your job isn't obvious
Tips must be in an occupation on the list; having a job title that is close is not the same as being on the list. If unsure, check the TTOC description and examples, then ask a tax professional.
FAQ
Does a side job count? The Schedule 1-A instructions deal with multiple occupations; we did not read the detailed rules. I'm an independent contractor. Self-employed people can qualify, subject to the net profit limit and SSTB rule (FS-2025-03).
Is the list final? It reflects the IRS page as of October 17, 2026; check for updates.
What we could not verify
- The complete list and the exact text of Regulations section 1.224-1 (not read in full; Federal Register date not verified).
- How the SSTB test applies to your business.
Sources (IRS)
- IRS, Occupations that customarily and regularly received tips on or before Dec. 31, 2024 — https://www.irs.gov/tippedoccupations (read October 17, 2026)
- IRS, Claiming 'no tax on tips' deduction ... may require an amended return (page updated June 4, 2026) — https://www.irs.gov/forms-pubs/claiming-no-tax-on-tips-deduction-for-occupations-that-customarily-and-regularly-receive-tips-may-require-an-amended-return (read October 17, 2026)
- IRS, One Big Beautiful Bill Act: Tax deductions for working Americans and seniors, FS-2025-03 (July 14, 2025; updated July 25) — https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors (read October 17, 2026)
- IRS, General Instructions for Forms W-2 and W-3 (2026) (Jan 29, 2026) — https://www.irs.gov/pub/irs-pdf/iw2w3.pdf (read October 17, 2026)
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Not tax advice. Examples use made-up figures. Nothing here has been reviewed by a tax professional. See the disclosure.