Tipped occupations list for the no tax on tips deduction
Only tips earned in these 71 occupations count. The three-digit number is the Treasury Tipped Occupation Code your employer puts in box 14b of your 2026 W-2.
By the Sproutcalc team · Figures last checked · How we calculate
No occupation on the list matches that search. Try a broader word, or the three-digit code from box 14b.
Beverage and food service · 10
- 101Bartenders
- 102Wait staff
- 103Food or beverage servers, non-restaurant
- 104Dining room and cafeteria attendants and bartender helpers
- 105Chefs and cooks
- 106Food preparation workers
- 107Fast food and counter workers
- 108Dishwashers
- 109Host staff, restaurant, lounge, and coffee shop
- 110Bakers
Entertainment and events · 11
- 201Gambling dealers
- 202Gambling change persons and booth cashiers
- 203Gambling cage workers
- 204Gambling and sports book writers and runners
- 205Dancers
- 206Musicians and singers
- 207Disc jockeys, except radio
- 208Entertainers and performers
- 209Digital content creators
- 210Ushers, lobby attendants, and ticket takers
- 211Locker room, coatroom, and dressing room attendants
Hospitality and guest services · 4
- 301Baggage porters and bellhops
- 302Concierges
- 303Hotel, motel, and resort desk clerks
- 304Maids and housekeeping cleaners
Home services · 9
- 401Home maintenance and repair workers
- 402Home landscaping and groundskeeping workers
- 403Home electricians
- 404Home plumbers
- 405Home heating and air conditioning mechanics and installers
- 406Home appliance installers and repairers
- 407Home cleaning service workers
- 408Locksmiths
- 409Roadside assistance workers
Personal services · 10
- 501Personal care and service workers
- 502Private event planners
- 503Private event and portrait photographers
- 504Private event videographers
- 505Event officiants
- 506Pet and show animal caretakers
- 507Tutors
- 508Nannies and babysitters
- 509Visual artists
- 510Floral designers
Personal appearance and wellness · 11
- 601Skincare specialists
- 602Massage therapists
- 603Barbers, hairdressers, hairstylists, and cosmetologists
- 604Shampooers
- 605Manicurists and pedicurists
- 606Eyebrow and eyelash technicians
- 607Makeup artists
- 608Exercise trainers and group fitness instructors
- 609Tattoo artists and piercers
- 610Tailors
- 611Shoe and leather workers and repairers
Recreation and instruction · 6
- 701Golf caddies
- 702Self-enrichment teachers
- 703Recreational and tour pilots
- 704Tour guides
- 705Travel guides
- 706Sports and recreation instructors
Transportation and delivery · 10
- 801Parking and valet attendants
- 802Taxi and rideshare drivers and chauffeurs
- 803Shuttle drivers
- 804Goods delivery people
- 805Personal vehicle and equipment cleaners
- 806Private and charter bus drivers
- 807Water taxi operators and charter boat workers
- 808Rickshaw, pedicab, and carriage drivers
- 809Home movers
- 810Gas pump attendants
If your W-2 box 14b says 000
Code 000 means some tips came from a job that isn't on the list. If 000 is the only code, those tips don't qualify.