IRS Personal Services (TTOC)

Do dog walkers qualify for the No Tax on Tips deduction?

Dog walkers and pet sitters are on the IRS Treasury Tipped Occupation Code list. This is a heavily platform-shaped trade now — Rover and Wag walkers see in-app tips on a meaningful share of walks, while independent walkers with recurring neighborhood clients see cash tips and December holiday envelopes. Both patterns qualify. Walk fees, overnight-sitting rates, and platform payouts are business income; the voluntary tip on top is what §224 covers.

Short answer

Yes. Dog walkers and pet sitters are on the IRS TTOC list. Voluntary tips — in-app tips on Rover/Wag, cash from recurring clients, holiday envelopes — qualify for the federal No Tax on Tips deduction, up to $25,000 per year. Walk fees and sitting rates are business income, not tips. Nearly all walkers are 1099, so the SE-income cap applies.

How much could you save?

Typical tip income for dog walkers.

Full-time dog walkers typically report $1,500-$6,000 in annual tip income. Platform walkers see in-app tips of $3-10 on roughly a third of bookings. Independent walkers with long-term clients see less frequent but larger tips, plus December holiday tips that can run $50-100 per regular client — often the biggest tip month of the year.

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For dog walkers specifically

What counts as a qualified tip — and what doesn't.

✓ Qualifies

In-app tips on Rover, Wag, and similar platforms
Cash tips from recurring neighborhood clients
Holiday tips from regulars (December envelopes)
Voluntary extra payment for last-minute saves (emergency walk, extended sit)

✗ Does not qualify

Walk fees, sitting rates, or overnight-boarding prices (business income)
Platform bonuses or streak incentives (platform pay, not client tips)
Holiday-rate surcharges you charge for Thanksgiving/Christmas bookings
Key-pickup or travel fees you bill
Pet-supply reimbursements

A worked example

Chloe, a real-world dog walker.

Chloe is a full-time Rover walker + independent recurring clients, 1099, single filer, MAGI $29,000. For the tax year, she logged $3,900 in qualified tips (in-app + cash + December envelopes). She sits in the 12% federal marginal bracket.

Deduction allowed: Full $3,900 deduction (net SE income supports it)
Estimated savings: About $468 off federal income tax (SE tax still applies)

This is an illustrative example, not a guarantee. Your actual savings depend on your filing status, total income, state, and other deductions.

Questions specific to dog walkers

What other dog walkers ask.

Rover shows tips separately in my earnings. Can I just use that total?

Use it as a cross-check. The platform's tip line is solid evidence for in-app tips, but your own log also needs the cash tips and holiday envelopes that never touched the app. The §224 substantiation standard is your contemporaneous record.

I charge double rate on Christmas. Is the extra a tip?

No — a holiday rate you set is your price, and the client must pay it to book. A voluntary holiday envelope the client adds on top of your rate is a tip. Who decides is the entire test.

A client pays $25/walk but always rounds to $30 on Venmo. Tip?

Yes — the recurring $5 excess is a voluntary tip. Log it per walk. Across 4 walks a week that is $1,000+ a year in qualified tips from one client.

Does overnight pet-sitting count the same as walking?

Yes — pet sitters are TTOC-listed alongside walkers. The sitting rate is business income; voluntary tips on top qualify. Same log, same rules.

Related occupations

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Read the full eligibility guide