Schedule 1-A · Tips deduction · Reference list
Treasury Tipped Occupation Codes: The Complete List of 71
There are 71 Treasury Tipped Occupation Codes. They are the occupations the Treasury Department lists as having customarily and regularly received tips on or before December 31, 2024, and tips count toward the new tips deduction only when they are earned in a listed occupation. The complete list is reproduced below, exactly as published in the final regulations, T.D. 10044 (Federal Register, April 13, 2026), in the eight categories the regulations use. An employer reports the code for a worker's occupation in Box 14b of the W-2.
Last reviewed: November 4, 2026. List retrieved: November 3, 2026.
The list at a glance
| Number of codes | 71, in 8 categories |
|---|---|
| Published in | Treasury Decision 10044, the final regulations under section 224 of the Internal Revenue Code. Federal Register, Vol. 91, No. 70, April 13, 2026, pages 19026 to 19056. The list itself is Table 1 to paragraph (h) of 26 CFR 1.224-2 |
| Effective | The regulations apply to tax years beginning after December 31, 2024, and took effect June 12, 2026 |
| Where your code appears | Box 14b of your W-2, on a W-2 that reports tips under Box 12 code TP |
| Code 000 | Not one of the 71. It means the employer reported that some of the tips were not earned in an occupation on the Treasury list |
| Assistants and apprentices | The regulations include individuals serving as assistants or apprentices in a listed occupation in that occupation category, if they perform the same services as those listed in the occupation description |
71 codes, eight groups
The complete list
Checked against IRS sources · Reviewed November 4, 2026
All 71 occupations are shown.
Beverage and Food Service
| Code | Occupation, as titled in T.D. 10044 |
|---|---|
| 101 | Bartenders |
| 102 | Wait Staff |
| 103 | Food or Beverage Servers, Non-restaurant |
| 104 | Dining Room and Cafeteria Attendants and Bartender Helpers |
| 105 | Chefs and Cooks |
| 106 | Food Preparation Workers |
| 107 | Fast Food and Counter Workers |
| 108 | Dishwashers |
| 109 | Host Staff, Restaurant, Lounge, and Coffee Shop |
| 110 | Bakers |
Entertainment and Events
| Code | Occupation, as titled in T.D. 10044 |
|---|---|
| 201 | Gambling Dealers |
| 202 | Gambling Change Persons and Booth Cashiers |
| 203 | Gambling Cage Workers |
| 204 | Gambling and Sports Book Writers and Runners |
| 205 | Dancers |
| 206 | Musicians and Singers |
| 207 | Disc Jockeys, Except Radio |
| 208 | Entertainers and Performers |
| 209 | Digital Content Creators |
| 210 | Ushers, Lobby Attendants, and Ticket Takers |
| 211 | Locker Room, Coatroom, and Dressing Room Attendants |
Hospitality and Guest Services
| Code | Occupation, as titled in T.D. 10044 |
|---|---|
| 301 | Baggage Porters and Bellhops |
| 302 | Concierges |
| 303 | Hotel, Motel, and Resort Desk Clerks |
| 304 | Maids and Housekeeping Cleaners |
Home Services
| Code | Occupation, as titled in T.D. 10044 |
|---|---|
| 401 | Home Maintenance and Repair Workers |
| 402 | Home Landscaping and Groundskeeping Workers |
| 403 | Home Electricians |
| 404 | Home Plumbers |
| 405 | Home Heating and Air Conditioning Mechanics and Installers |
| 406 | Home Appliance Installers and Repairers |
| 407 | Home Cleaning Service Workers |
| 408 | Locksmiths |
| 409 | Roadside Assistance Workers |
Personal Services
| Code | Occupation, as titled in T.D. 10044 |
|---|---|
| 501 | Personal Care and Service Workers |
| 502 | Private Event Planners |
| 503 | Private Event and Portrait Photographers |
| 504 | Private Event Videographers |
| 505 | Event Officiants |
| 506 | Pet and Show Animal Caretakers |
| 507 | Tutors |
| 508 | Nannies and Babysitters |
| 509 | Visual Artists |
| 510 | Floral Designers |
Personal Appearance and Wellness
| Code | Occupation, as titled in T.D. 10044 |
|---|---|
| 601 | Skincare Specialists |
| 602 | Massage Therapists |
| 603 | Barbers, Hairdressers, Hairstylists, and Cosmetologists |
| 604 | Shampooers |
| 605 | Manicurists and Pedicurists |
| 606 | Eyebrow and Eyelash Technicians |
| 607 | Makeup Artists |
| 608 | Exercise Trainers and Group Fitness Instructors |
| 609 | Tattoo Artists and Piercers |
| 610 | Tailors |
| 611 | Shoe and Leather Workers and Repairers |
Recreation and Instruction
| Code | Occupation, as titled in T.D. 10044 |
|---|---|
| 701 | Golf Caddies |
| 702 | Self-Enrichment Teachers |
| 703 | Recreational and Tour Pilots |
| 704 | Tour Guides |
| 705 | Travel Guides |
| 706 | Sports and Recreation Instructors |
Transportation and Delivery
| Code | Occupation, as titled in T.D. 10044 |
|---|---|
| 801 | Parking and Valet Attendants |
| 802 | Taxi and Rideshare Drivers and Chauffeurs |
| 803 | Shuttle Drivers |
| 804 | Goods Delivery People |
| 805 | Personal Vehicle and Equipment Cleaners |
| 806 | Private and Charter Bus Drivers |
| 807 | Water Taxi Operators and Charter Boat Workers |
| 808 | Rickshaw, Pedicab, and Carriage Drivers |
| 809 | Home Movers |
| 810 | Gas Pump Attendant |
code 000 means some tips sit outside the list
How the codes are used
The codes sit behind the tips deduction. For 2026, the deduction is for voluntary cash tips, up to $25,000 per return, and two published rules connect the list to a worker's return. First, the tips must be earned in an occupation on this list. Second, under IRS Fact Sheet FS-2026-13, the deduction is generally limited to the amount the employer separately reported in Box 12 code TP. The tips deduction calculator works through both rules with the calculator and the list together, the W-2 decoder explains the Box 14b entry itself, and the Schedule 1-A page sets out the full tips rules.
One part of the occupation rule is still open. The law also excludes tips earned in a specified service trade or business, and that exclusion is still deferred in IRS guidance, so its final reach has not been settled. For that reason this page presents the list as a list: the published codes and titles, and nothing presented as a verdict about any individual worker.
Nine occupations on the list have pages of their own, each with the Department of Labor tipped minimum wage table for every state: bartenders (101), servers and wait staff (102 and 103), casino dealers (201), hotel staff (301 to 304), home services workers (401 to 409), barbers and stylists (603), golf caddies (701), valet and parking attendants (801), and rideshare and delivery drivers (802 and 804).
About this list
The codes and titles above were transcribed from the full text of the final regulations published by the Office of the Federal Register at govinfo.gov, and retrieved on November 3, 2026. An earlier proposed version of the list, published for comment in September 2025, carried 68 occupations; the final regulations added three occupations and retitled others, and removed none. This page reproduces the final list only, and it will be rechecked if the Treasury Department publishes a correction or an updated list.
Sources
- Treasury Decision 10044, April 13, 2026. Final regulations, "Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips", 26 CFR Part 1, RIN 1545-BR63. Federal Register, Vol. 91, No. 70, pages 19026 to 19056, FR Doc. 2026-07104. Full text: govinfo.gov. Retrieved November 3, 2026. Also published in Internal Revenue Bulletin 2026-18.
- Public Law 119-21, enacted July 4, 2025. Created the tips deduction the codes belong to.
- IRS, Fact Sheet FS-2026-13, August 6, 2026. The 2026 reporting rule for the tips deduction. Source level: guidance, not binding legal authority.
- IRS, Instructions for Forms W-2 and W-3, tax year 2026. Final version, posted January 30, 2026. Carries Box 12 code TP and Box 14b.
Last reviewed: November 4, 2026.