No Tax on Tips: Qualified Occupations List (2026 Searchable Tool)
Type your job below to check whether it's on the Treasury/IRS list of occupations that qualify for the No Tax on Tips deduction.
The Treasury and IRS published a list of 71 occupations across 8 categories that 'customarily and regularly' receive tips and can qualify for the No Tax on Tips deduction (up to $25,000 for 2026). Being in a listed occupation is required — but you must also receive voluntary tips, report them, and stay under the income phase-out. Search your job in the tool below.
The One Big Beautiful Bill Act limits the No Tax on Tips deduction to workers in occupations that 'customarily and regularly received tips on or before December 31, 2024.' To remove the guesswork, the Treasury Department and IRS published an official list of qualifying occupations, each tagged with a three-digit Treasury Tipped Occupation Code (TTOC). The final regulations (April 2026) list 71 occupations across eight broad categories — from bartenders and hairstylists to rideshare drivers, casino dealers, and even digital content creators.
Use the searchable tool to check your job. It matches on plain-language terms too, so searching 'waitress', 'Uber', 'DoorDash', 'casino dealer', or 'nail tech' will find the right official occupation. If your job appears, you clear the occupation test — but read the three other tests below, because being on the list alone doesn't guarantee the deduction.
Search the qualified occupations list
Being on the list isn't enough — 3 more tests
The occupation list is only the first gate. To actually deduct your tips for 2026, all four of these must be true:
- Occupation test: your job is on the Treasury/IRS list above (or falls within a listed occupation code).
- Voluntary-tip test: the tips are paid voluntarily by the customer and not negotiated — mandatory service charges and auto-gratuities do not count.
- Reporting test: the tips were reported to your employer (shown on your W-2) or reported on Schedule C if you're self-employed.
- Income test: your modified adjusted gross income is below the phase-out ceiling — $150,000 single / $300,000 married filing jointly, above which the deduction shrinks.
What the TTOC code means for your W-2
Starting with tax year 2026, employers report your Treasury Tipped Occupation Code in new Box 14b of your W-2, and your total reported cash tips in Box 12 with code TP. For tax year 2025, the IRS did not require this separate reporting, so many workers will calculate qualified tips from their own pay stubs and tip records.
You don't need to memorize your code — the searchable tool shows it — but seeing a TTOC in Box 14b of your W-2 is a good sign your employer has flagged your role as tip-eligible.
Jobs people are surprised to see — and jobs that don't qualify
The list is broader than just restaurants. It includes home-service trades that customarily receive tips (home electricians, plumbers, HVAC techs, movers), personal-services roles (nannies, tutors, pet caretakers, event photographers), and transportation roles (valets, shuttle and charter-bus drivers, delivery people). Digital content creators who receive voluntary viewer tips are also on the list.
Jobs that are not on the list generally can't use the deduction even if a customer occasionally tips — for example, most office, retail-cashier, healthcare-clinical, and management roles. If your job isn't found above, the tips deduction most likely doesn't apply to you.
Frequently asked questions
How do I know if my job qualifies for the no tax on tips deduction?
Search your job title in the tool above. If it appears on the Treasury/IRS list of 71 tipped occupations, you meet the occupation requirement. You must also receive voluntary (not mandatory) tips, report them to the IRS, and have modified adjusted gross income below $150,000 (single) or $300,000 (married filing jointly).
My exact job title isn't shown — does that mean I don't qualify?
Not necessarily. The IRS uses broad occupation codes, so your specific title may fall under a listed occupation (for example, 'barback' falls under Bartenders or Dining Room Attendants). Try searching a more general term. If nothing related appears, your occupation likely isn't covered.
Does being on the list guarantee I can deduct my tips?
No. The occupation list is only one of four tests. Your tips must be voluntary and customer-determined, reported to the IRS, and your income must be below the phase-out threshold. Mandatory service charges never qualify, even in a listed occupation.
What is a Treasury Tipped Occupation Code (TTOC)?
It's a three-digit code the IRS assigns to each qualifying occupation for W-2 reporting. Beginning with tax year 2026, employers put your TTOC in Box 14b of your W-2. The tool above shows the code for each occupation.
IRS sources & verification
Last reviewed July 12, 2026.