Which jobs qualify for no tax on tips

Only tips earned in one of 71 Treasury-listed occupations can be deducted. The list below is Table 1 of 26 CFR 1.224-1(h), finalized April 13, 2026 and effective June 12, 2026, and it applies back to the 2025 tax year.

Each occupation carries a three-digit Treasury Tipped Occupation Code (TTOC). The hundreds digit is the category: 1 for food and drink, 2 entertainment, 3 hospitality, 4 home services, 5 personal services, 6 personal appearance and wellness, 7 recreation and instruction, 8 transportation and delivery. From 2026 employers and platforms report the code with your tips, so it is worth knowing yours.

The final rule widened the September 2025 proposal: it added Visual Artists (509), Floral Designers (510) and Gas Pump Attendants (810). It also confirmed that the list is exhaustive — a job that is not on it does not qualify, however often its workers are tipped. Restaurant managers, for example, are not listed; a manager’s tip qualifies only when it is received for work in a listed role, such as waiting a table.

Being listed is necessary, not sufficient

A listed job still fails if the tips arrive inside a specified service trade or business — Treasury’s examples include performers and athletes whose employer is in the performing-arts or athletics field. Musicians, dancers, entertainers and digital content creators should check that rule before relying on the deduction. Tips must also be voluntary and reported, and the $25,000 cap and income phase-out still apply; see the federal rules.

Source: Final regulations, Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (TD 10044, 26 CFR 1.224-1), U.S. Treasury / IRS, Federal Register 91 FR 19026.