No Tax on Tips for Bellhops and Porters (2026)
Yes. Bellhops and Porters are on the IRS tipped jobs list (code 301), so you can deduct up to $25,000 of tips from federal income tax for 2026. Luggage tips are mostly cash, so reporting them is the key step.
- IRS code 301
- Cap $25,000
- Reported on W-2 (TP)
Tips calculator for bellhops and porters
Private: runs in your browserEstimate of federal income tax only. Not tax advice.
Example: bellhop
- Resort bellhop, $35,000 wages including $12,000 of reported tips, singleQualified tips $12,000.Deduct $12,000 · save about $1,330 in federal tax
What bellhops should know
- Your tips should be on your 2026 W-2 in box 12, code TP, with your job code in box 14b.
- Baggage porters and bellhops are code 301. Concierges are 302.
- Report cash tips to your employer every month so they show in code TP.
- Keep a daily tip log as backup.
Your IRS code
301 Baggage porters and bellhops. Not your exact job? See the full list of 71 tipped jobs.
Bellhops and Porters: FAQ
Do bellhops qualify?
Yes. Baggage porters and bellhops are code 301 on the IRS list.
What about concierges?
Also yes. Concierges are code 302.
Do I need receipts?
A daily log of cash tips plus your W-2 is what you need.
How much can bellhops deduct?
Up to $25,000 of qualified tips per tax return, for 2025 through 2028. It shrinks by $100 for each full $1,000 of income over $150,000 ($300,000 joint).
Do I still pay Social Security and Medicare on tips?
Yes. The deduction only lowers federal income tax. Payroll or self-employment tax and state tax don’t change.
Related tools and guides
- Valet and Parking AttendantsCode 801. W-2 code TP.
- Hotel HousekeepersCode 304. W-2 code TP.
- Tour GuidesCode 704. W-2 or 1099.
- 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.
- W-2 code TP and box 14bCash tips reported to your employer and your occupation code.
- No tax on tips by jobBartenders, servers, stylists, drivers and more.