TTOC List: All 71 Treasury Tipped Occupation Codes for No Tax on Tips

If a customer hands you a $20 bill over the price of a haircut, the tax code now cares what your job title is. The One Big Beautiful Bill Act created a federal deduction for tips, but it only reaches workers in occupations the Treasury Department says customarily and regularly received tips before 2025 — and after eight months of proposed rules, 16,903 public comments, and a final regulation running more than 30 pages in the Federal Register, that list now has a fixed shape: 71 codes, sorted into eight categories, each with an exact title lifted from the regulatory table.

The short answer. The Treasury Tipped Occupation Code, or TTOC, is a three-digit number assigned to one of 71 occupations in the final version of 26 CFR section 1.224-1, the regulation implementing the section 224 tip deduction. It was finalized as Treasury Decision 10044, published at 91 Federal Register 19026–19056 on April 13, 2026, effective June 12, 2026. It sorts the 71 occupations into eight categories — beverage and food service, entertainment and events, hospitality and guest services, home services, personal services, personal appearance and wellness, recreation and instruction, and transportation and delivery — and a worker’s employer or client reports the matching code on a W-2 or 1099 so the IRS can confirm the tips qualify. A separate code, “000,” flags tips earned in a job not on the list at all.

Why a list exists at all

Section 224, added by the OBBBA on July 4, 2025, told the Treasury Secretary to publish, within 90 days, a list of occupations that customarily and regularly received tips on or before December 31, 2024. That sentence is the entire statutory basis for the TTOC system: without an occupation on the list, a worker’s tips are not “qualified tips” under section 224(d)(1), no matter how the money was paid.

Treasury and the IRS proposed the first version on September 22, 2025, took comments through October 22, and held a telephonic hearing in place of the in-person one originally planned. The final rule that emerged five months later kept the same eight-category structure but changed the roster slightly, a point covered further down. What matters for a 2026 form is that the list is now final and unlikely to move again before the deduction expires.

Where the code goes on your 2026 forms

The TTOC doesn’t live in one place. Depending on whether a worker is an employee or an independent contractor, the code shows up in a different box, and the numbering changed enough between 2025 and 2026 to be worth confirming.

Form W-2. The 2026 draft instructions split the old box 14 into box 14a (“Other”) and a new box 14b, created to carry the Treasury Tipped Occupation Code. Box 14b is only populated when box 12 also carries the new code TP, reporting total cash tips reported to the employer. Up to two TTOC entries can go in box 14b; if tips came from more than two occupations, the employer includes any two, and “000” fills one slot if any tips came from a job not on the list. None of this appears on the summary Form W-3, and the same mechanics carry over to the W-2c correction form. For the rest of what changed in box 12 this year, see the complete list of W-2 box 12 codes.

Form 1099-NEC. Independent contractors get their own pair of boxes: 1b for the cash-tips dollar amount, 1c for the TTOC. The wording mirrors the W-2 instructions — up to two codes, “000” for a nonqualifying occupation — and applies once a 1099-NEC is required, which for 2026 means the redesigned thresholds in Form 1099-NEC for 2026.

Form 1099-MISC. The same split applies here: box 13a carries the cash tips amount, box 13b the TTOC. The 1099-NEC and 1099-MISC drafts point to “IRS.gov/TTOC,” while the W-2 instructions use “IRS.gov/TippedOccupations” — different shorthand, same page.

Schedule 1-A (Form 1040). This is where the deduction is calculated, in Part II, “No Tax on Tips,” of the 2026 draft Schedule 1-A. An employee’s tips flow in on line 4, pulling the code TP amount from W-2 box 12 (or the equivalent from Form 4137); a self-employed filer’s tips flow in on line 6, capped against net profit from Schedule C, E, or F. The form itself references the cash-tips dollar boxes — 1099-NEC box 1(b) and 1099-MISC box 13(a) — not the TTOC boxes; the occupation codes verify eligibility upstream, not dollar figures entered here. Lines 9 through 15 apply the $25,000 cap and the phase-out before the deduction flows to Form 1040, line 13a. A separate line-by-line instructions document for Schedule 1-A had not been posted as of this writing. Its caution line is the plainest statement of eligibility: “Fill out Part II only if you received qualified tips. These tips must have been received in an occupation listed at www.irs.gov/TippedOccupations. You and/or your spouse who received qualified tips must have a valid social security number to claim the deduction. If married, you must file jointly to claim this deduction.” For the rest of the draft schedule, see Schedule 1-A 2026, line by line, and to work through your own numbers, the Schedule 1-A deduction calculator.

What counts as a qualified tip in the first place

Having the right occupation code is necessary but not sufficient. The regulation is specific about what even qualifies as a “cash tip” before the occupation question is reached.

Cash tips, per section 1.224-1(c)(2), include money received directly or indirectly from the customer or client — cash, check, credit or debit card, gift card, casino chips or other tokens exchangeable for a fixed cash amount, and electronic payment apps denominated in cash. Foreign currency counts too. What does not: anything paid in a medium other than cash, such as event tickets, meals, or other non-cash assets, and digital assets as defined under section 6045(g)(3)(D).

The regulation works through the manager problem in a pair of examples. A restaurant manager not performing wait-staff duties who receives a $5 tip gets no deduction, because “restaurant manager” is not one of the 71 listed occupations; the same manager filling in as wait staff, tipped $5 for that work, does qualify. The occupation actually performed at the moment of the tip controls, not the job title generally. A manager’s cut of a tip pool is separately excluded, and the regulation adds an anti-abuse rule presuming wage-recharacterization when the payor is the worker’s own employer, or the recipient holds a 5 percent or greater ownership stake in the business.

The dollar limits under section 224

Even a qualified tip in a listed occupation is only deductible up to a point, and the cap shrinks as income rises. The deduction cannot exceed $25,000 for the year. Above a MAGI of $150,000 single, or $300,000 joint, that $25,000 ceiling shrinks by $100 for every $1,000 of MAGI above the threshold. The regulation’s own worked example: a single employee with $26,000 in 2025 tips is first capped to $25,000; with MAGI of $200,000 — $50,000 over the threshold — the deduction is reduced by a further $5,000 (50 times $100), landing at $20,000.

Two conditions ride alongside the math: a Social Security number for whichever spouse earned the tips (both SSNs only if both have qualified tips), and a joint return for married filers. The deduction is also temporary by statute, applying to years beginning after December 31, 2024, and terminating for years beginning after December 31, 2028 — in practice, 2025 through 2028, filed 2026 through 2029.

What changed between the proposed rule and the final rule

The September 2025 proposal and the April 2026 final rule cover the same eight categories, but the roster inside them moved after public comment. Three codes were added that did not exist in the proposed version: TTOC 509, Visual Artists, and TTOC 510, Floral Designers, both created in Personal Services after comments asked Treasury to recognize those occupations separately. In Transportation and Delivery, TTOC 810, Gas Pump Attendant, was likewise added. Anyone comparing an early copy of the proposed list against IRS.gov today should expect these three additions.

The 2025 transition: two different notices doing two different jobs

Because the 2025 forms were never redesigned to carry a TTOC or a cash-tips box, two separate pieces of guidance cover how the 2025 tax year works in the meantime, and they are easy to conflate.

Notice 2025-62, published November 5, 2025 in Internal Revenue Bulletin 2025-48, is penalty relief for payors, not a rule for individual taxpayers. It relieves employers and other payors from the section 6721 penalty for incorrect information returns and the section 6722 penalty for incorrect payee statements, because the 2025 forms cannot separately report cash tips or overtime. The relief applies only to tax year 2025.

Notice 2025-69, “Guidance for Individual Taxpayers who received Qualified Tips or Qualified Overtime Compensation in 2025,” covers how a worker computes the deduction on a 2025 return without a code TP box. An employee can use the social security tips already in W-2 box 7, the tips reported on Form 4070, a voluntary box 14 amount, or an amount on line 4 of a 2025 Form 4137. The notice is explicit that a missing occupation code on the 2025 W-2 does not remove the underlying requirement: “the employee is still responsible for determining whether the tips received by the employee were received in an occupation that customarily and regularly received tips on or before December 31, 2024.” Non-employees get a parallel path, treating cash tips folded into 2025 Form 1099-MISC, 1099-NEC, or 1099-K totals as satisfying the statement requirement, substantiated with earnings statements, point-of-sale reports, or tip logs.

The same notice flags the one real gap in the scheme: the SSTB exclusion. Section 224(d)(2)(B) excludes tips earned in a specified service trade or business — the category used for the qualified business income deduction — treating an employee as working in an SSTB if the employer’s business is one. Notice 2025-69 announced a transition period during which the IRS will not enforce that exclusion against a worker whose occupation is otherwise on the TTOC list, tied to “January 1 of the first calendar year following the issuance of final regulations regarding the determination of whether a trade or business is a specified service trade or business for purposes of section 224.” The April 2026 final rule is not that regulation: its preamble states “the final regulations do not address the specified service trade or business exclusion under section 224,” leaving 1.224-1(g) marked “[Reserved].” No later regulation resolving SSTB has issued as of this writing, so the notice’s trigger has not been met — though the notice does not restate or extend the relief beyond that condition.

The “000” code, explained

The regulation’s own occupation table never mentions “000” — it is a form-instructions convention, in identical language in both the draft W-2/W-3 and 1099-MISC/1099-NEC instructions: “If any tips were received in a nonqualifying occupation, then ‘000’ must be input as one of the occupation code(s).” Because a statement can carry up to two TTOC entries, “000” is a flag rather than a code in its own right — it tells the IRS some of the reported cash tips came from a job not among the 71 listed occupations, and are not eligible for the deduction, even though the cash-tip dollar figure in box 12 (or 1b, or 13a) may still include those amounts.

The complete list, by category

Every code below is transcribed directly from Table 1 to paragraph (h) of the final regulation, section 1.224-1(h), cross-checked against the current IRS.gov table. The regulation’s own chapeau to the table adds one clarifying rule: “individuals serving as assistants or apprentices in an occupation are included in that occupation category if they perform the same services as those listed in the occupation description.”

1. Beverage and Food Service (101–110)

TTOC	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

2. Entertainment and Events (201–211)

TTOC	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

3. Hospitality and Guest Services (301–304)

TTOC	Occupation
301	Baggage Porters and Bellhops
302	Concierges
303	Hotel, Motel, and Resort Desk Clerks
304	Maids and Housekeeping Cleaners

4. Home Services (401–409)

TTOC	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

5. Personal Services (501–510)

TTOC	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

6. Personal Appearance and Wellness (601–611)

TTOC	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

7. Recreation and Instruction (701–706)

TTOC	Occupation
701	Golf Caddies
702	Self-Enrichment Teachers
703	Recreational and Tour Pilots
704	Tour Guides
705	Travel Guides
706	Sports and Recreation Instructors

8. Transportation and Delivery (801–810)

TTOC	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

The practical takeaway

None of this replaces professional advice, but the system is settled enough to plan around. If your job matches one of the 71 titles above, confirm your employer or client is putting the matching TTOC on your W-2 or 1099 — box 14b, 1c, or 13b — because that code, not the cash-tips figure beside it, tells the IRS the income is eligible. If it does not match, expect “000” attached to that portion, and no section 224 deduction for it. And if your work sits inside a specified service trade or business, the rule excluding you, or not, has not been written yet.

Sources

• Treasury Decision 10044, 91 FR 19026–19056, FR Doc 2026-07104 (final rule) — federalregister.gov/documents/2026/04/13/2026-07104
• IRS.gov, “Occupations That Customarily and Regularly Received Tips on or Before Dec. 31, 2024” — irs.gov/forms-pubs/occupations-that-customarily-and-regularly-received-tips-on-or-before-dec-31-2024
• 26 U.S.C. section 224, via Cornell Legal Information Institute — law.cornell.edu/uscode/text/26/224
• IRS Notice 2025-69, “Guidance for Individual Taxpayers who received Qualified Tips or Qualified Overtime Compensation in 2025” — irs.gov/pub/irs-drop/n-25-69.pdf
• IRS Notice 2025-62, IRB 2025-48 (payor penalty relief)
• IRS draft, “General Instructions for Forms W-2 and W-3 (2026)” — irs.gov/pub/irs-dft/iw2w3—dft.pdf
• IRS draft, “Instructions for Forms 1099-MISC and 1099-NEC (2026)” — irs.gov/pub/irs-dft/i1099mec—dft.pdf
• IRS draft, 2026 Schedule 1-A (Form 1040) — irs.gov/pub/irs-dft/f1040s1a—dft.pdf