No Tax on Tips by Job
Pick your job to see its IRS code, how your tips are reported, a worked example and a calculator set up for you. Everyone shares the same cap: $25,000 per return.
- BartendersCode 101. W-2 code TP.
- Servers and WaitstaffCode 102. W-2 code TP.
- Baristas and Counter WorkersCode 107. W-2 code TP.
- Hairstylists and CosmetologistsCode 603. W-2 or 1099.
- BarbersCode 603. W-2 or 1099.
- Nail TechniciansCode 605. W-2 or 1099.
- Massage TherapistsCode 602. W-2 or 1099.
- Uber and Lyft DriversCode 802. 1099 tips, capped at profit.
- DoorDash and Instacart DriversCode 804. 1099 tips, capped at profit.
- Valet and Parking AttendantsCode 801. W-2 code TP.
- Casino DealersCode 201. W-2 code TP.
- Hotel HousekeepersCode 304. W-2 code TP.
- Bellhops and PortersCode 301. W-2 code TP.
- Tattoo ArtistsCode 609. W-2 or 1099.
- Musicians and SingersCode 206. W-2 or 1099.
- Tour GuidesCode 704. W-2 or 1099.
- MoversCode 809. W-2 or 1099.
- House CleanersCode 407. W-2 or 1099.
- Pet Sitters and Dog WalkersCode 506. 1099 tips, capped at profit.
- Golf CaddiesCode 701. W-2 or 1099.
Don’t see your job? Check the full IRS list of 71 tipped jobs.
Frequently asked questions
Which jobs qualify for no tax on tips?
Jobs on the IRS list of 71 tipped occupations. This page covers the 20 most common; the full list has the rest.
Do gig and self-employed workers qualify?
Yes, if the job is on the list. Their tip deduction can’t be more than the net profit of that business.
Related tools and guides
- No tax on tips calculatorW-2 code TP, box 14b and 1099 tips, with the net-profit limit.
- IRS tipped occupations listAll 71 Treasury Tipped Occupation Codes, searchable.
- No tax on tips for gig drivers1099-K and 1099-NEC tips, the net-profit limit, and SE tax.
- No tax on tips and overtimeBoth deductions side by side, with a combined calculator.