IRS Tipped Occupations List: All 71 Treasury Codes

Tax year 2026 · Last updated Nov 10, 2026 · Maintained by the WattFlow team

The IRS list has 71 tipped jobs in 8 groups. Only tips from these jobs can be deducted. Your employer puts the code in box 14b of your 2026 W-2.

Search jobs or codesShowing all 71 occupations.

Beverage and food service (1xx)

Code	Occupation
`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 (2xx)

Code	Occupation
`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 (3xx)

Code	Occupation
`301`	Baggage porters and bellhops
`302`	Concierges
`303`	Hotel, motel, and resort desk clerks
`304`	Maids and housekeeping cleaners

Home services (4xx)

Code	Occupation
`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 (5xx)

Code	Occupation
`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 (6xx)

Code	Occupation
`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 (7xx)

Code	Occupation
`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 (8xx)

Code	Occupation
`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

Not on the list?

Then those tips don’t qualify. If you have more than one job, only tips from the listed one count. Your employer marks the rest with 000 in box 14b.

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Frequently asked questions

How many occupations are on the IRS tipped occupations list?

There are 71 Treasury Tipped Occupation Codes in 8 groups, from beverage and food service to transportation and delivery.

What if my job isn’t on the list?

Tips from an occupation that isn’t listed aren’t qualified tips, so they can’t be deducted. Your employer reports that work with code 000 in box 14b.

Which code goes in box 14b?

Your employer chooses the code that matches your work and puts it in box 14b of your 2026 W-2. You don’t have to enter it yourself on a W-2, but you should check it.

Are self-employed workers covered by the list?

Yes. The same list applies to tips you receive in your own trade or business, such as rideshare driving or hairstyling.

Did the final rules add any jobs?

Yes. The final regulations added visual artists, floral designers and gas pump attendants, among other changes.