IRS Hospitality (TTOC)
Do doormen qualify for the No Tax on Tips deduction?
Doormen — hotel doormen and residential apartment doormen — are on the IRS Treasury Tipped Occupation Code list. The two roles have wildly different tip patterns. Hotel doormen see many small daily tips ($1-5 for hailing cabs, opening doors, umbrella escorts). Apartment building doormen, especially in NYC and other major markets, see the big number at Christmas — the annual holiday envelope tip from each resident, which can average $50-300+ per unit. For §224, both patterns qualify.
Short answer
Yes. Doormen are on the IRS TTOC list. Voluntary tips — daily small tips at hotels, annual holiday envelopes at apartment buildings, and any voluntary appreciation tips from residents or guests — qualify for the federal No Tax on Tips deduction, up to $25,000 per year. Base salary and 'building service charges' do not qualify.
How much could you save?
Typical tip income for doormen.
Hotel doormen typically report $6,000-$14,000 in annual tip income. Apartment doormen vary hugely: outside major markets, $2,000-$5,000/year; NYC/Chicago/SF luxury buildings, $12,000-$25,000/year (dominated by December holiday envelopes averaging $100-300 per unit in a 150-unit building).
For doormen specifically
What counts as a qualified tip — and what doesn't.
✓ Qualifies
- Voluntary daily tips (hailing cabs, opening doors, umbrella escort, package handling)
- Voluntary annual holiday envelopes at apartment buildings (December cash gifts from residents)
- Voluntary appreciation tips from residents or guests (birthdays, weddings, special requests)
- Voluntary tips for extra service (accepting packages, calling elevators for guests)
✗ Does not qualify
- Base hourly wage or annual salary from the building/hotel
- 'Building service fees' or 'staff appreciation fund' contributions the building charges residents
- Any mandatory building assessment for staff bonuses (source not voluntary)
- Union dues rebates or holiday bonuses paid by the building owner
- Package storage fees the building charges
A worked example
Frank, a real-world doorman.
Frank is a evening-shift doorman at a 200-unit Manhattan apartment building, W-2, single filer, MAGI $58,000. For the tax year, she logged $18,400 in qualified tips ($3,200 daily small tips + $15,200 December holiday envelopes). She sits in the 22% federal marginal bracket.
- Deduction allowed: Full $18,400 deduction (under $25k cap and MAGI threshold)
- Estimated savings: About $4,048 off federal income tax
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 doormen
What other doormen ask.
The building sends around a "holiday tip envelope" list to residents. Are those tips voluntary?
Yes — the residents are not obligated to contribute, they choose the amount, and they choose which staff member to include. That is a voluntary tip under §224, even though the building coordinates the timing. What would NOT qualify is a mandatory building assessment that pays a fixed staff bonus.
What if the doormen pool holiday tips across the building staff?
Your share of the pool is what you report. If residents each gave $200 and the pool splits it across 8 doormen, your share is what qualifies. Log your take-home from the pool, not the gross.
My apartment building charges residents a 'staff appreciation fee' monthly — does the distribution to me count?
No. A mandatory monthly fee residents cannot decline is a service charge, not a voluntary tip. Your distributed share does not qualify under §224, even when the building calls it a "tip" or "gratuity" on your paystub. Ask for a corrected W-2 if the two are lumped.
Do I need to declare cash tips if my building doesn't report them?
Yes — for §224 to apply, you must report the tip income on your return. Cash tips from residents are your income regardless of whether the building sees them. This is where the personal log matters most: contemporaneous records substantiate what you received when the building never processed it.
Related occupations
- Servers
- Bartenders
- Rideshare drivers
- Hairstylists
- Delivery drivers
- Baristas
- Food runners
- Hosts
- Bussers
- Sommeliers
- Banquet servers
- Cocktail servers
- Room-service attendants
- Barbers
- Manicurists
- Estheticians
- Massage therapists
- Tattoo artists
- Personal trainers
- Spa attendants
- Taxi drivers
- Valets
- Shuttle drivers
- Movers
- Bike couriers
- Bellhops
- Concierges
- Hotel housekeepers
- Casino dealers
- Golf caddys
- Tour guides
- Sports instructors
- Recreational guides
- Stable hands
- Musicians
- Event staff members
- Coat-check attendants
- Home cleaners
- Plumbers
- HVAC technicians
- Electricians
- Pest-control technicians
- Locksmiths
- Appliance delivery and installation workers
- Pet groomers
- Dog walkers
- Tailors
- Shoeshine attendants
- Personal shoppers
- Wedding planners
- Funeral attendants
Track every shift
The deduction is real money — if you can prove your tips.
Qualified Tips logs each shift the moment it ends — timestamped, exportable, IRS-aligned.