The IRS recognizes 57+ tipped occupations under the §224 Final Regulations (TD 10044, April 2026). If your role is on this list, the federal No Tax on Tips deduction is available to you — up to $25,000 per year for tax years 2025 through 2028.
Use the jump-links below to find your category. Eight categories, organized exactly like the IRS Treasury Tipped Occupation Code (TTOC) list.
Deep-dive guides
Category
Front-of-house restaurant and bar roles. The largest category by headcount and the most-asked-about group of tipped workers in America.
Category
Live performance and event work where tips are a normal part of compensation.
Category
Hotels, resorts, casinos, and other guest-facing accommodation roles.
Category
In-home and on-site service workers where customer tips are routine.
Category
Chair-and-table services — the second-largest tipped category by claim volume.
Category
Guides, instructors, and recreation staff working for customer tips.
Category
The gig backbone — drivers and couriers whose tips routinely meet TTOC eligibility.
Category
A catch-all for additional one-on-one tipped roles recognized in the TTOC list.
Read this before you celebrate
SSTB exclusion
If your workplace is mainly a "specified service" business — a law firm, medical office, accounting or consulting shop — you're generally out, even if your personal role is tipped.
SSN required
The deduction is SSN-only. ITIN holders are excluded. No workaround under the current rules.
Voluntary tips only
Mandatory service charges, auto-gratuities, and crypto/digital-asset tips do not count — even in a TTOC-eligible role.
Questions
Match your day-to-day role to the closest TTOC category and occupation below. If you work multiple tipped jobs, you may use more than one code — log each shift under the matching role. The Qualified Tips app ships with the full list as a searchable picker.
Then you do not qualify for the federal No Tax on Tips deduction under §224. The list is exclusive — only roles inside a Treasury Tipped Occupation Code are eligible, even if you personally receive tips.
No. Both W-2 employees and 1099 / self-employed workers may use a TTOC code if the role itself is on the list. Rideshare drivers, freelance bartenders, and mobile estheticians are common 1099 examples.
Yes. Combined qualified tips from all your TTOC-eligible jobs share a single $25,000 cap per tax return. Track each job under its correct TTOC code so your records stay clean if audited.
Found your job?
Qualified Tips logs each shift the moment it ends — timestamped, exportable, and aligned to IRS Publication 1244.
