{
  "name": "2026 Treasury Tipped Occupation Codes (TTOC)",
  "description": "Every occupation the OBBBA section 224 no-tax-on-tips deduction can apply to, as published in Treasury Decision 10044.",
  "source": {
    "regulation": "Treasury Decision 10044",
    "title": "Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips",
    "table": "Table 1 to 26 CFR 1.224-1(f)",
    "citation": "91 FR (2026-04-13)",
    "url": "https://public-inspection.federalregister.gov/2026-07104.pdf",
    "xmlUrl": "https://www.federalregister.gov/documents/full_text/xml/2026/04/13/2026-07104.xml",
    "transcribedOn": "2026-08-21",
    "socCodesAddedOn": "2026-08-26",
    "note": "Final rule, not the September 2025 proposed rule (REG-110032-25). The final table added categories the proposal lacked.",
    "socNote": "related_soc_codes is the regulation's own 'Related SOC Code(s)' column: 2018 SOC codes Treasury says most closely correlate to each TTOC. Transcribed from Table 1, cross-checked against Table A in the same document, which publishes the mapping independently. Treasury does not rank multiple codes, so the order carries no meaning and the first is not a primary code."
  },
  "license": "Free to reproduce with attribution and a link back.",
  "attribution": "PaycheckBase — https://paycheckbase.com/research/2026-tipped-occupations-ttoc/",
  "occupationCount": 71,
  "categoryCount": 8,
  "occupations": [
    {
      "ttocCode": 101,
      "occupation": "Bartenders",
      "category": "Beverage and Food Service",
      "relatedSocCodes": [
        "35-3011"
      ]
    },
    {
      "ttocCode": 102,
      "occupation": "Wait Staff",
      "category": "Beverage and Food Service",
      "relatedSocCodes": [
        "35-3031"
      ]
    },
    {
      "ttocCode": 103,
      "occupation": "Food or Beverage Servers, Non-restaurant",
      "category": "Beverage and Food Service",
      "relatedSocCodes": [
        "35-3041"
      ]
    },
    {
      "ttocCode": 104,
      "occupation": "Dining Room and Cafeteria Attendants and Bartender Helpers",
      "category": "Beverage and Food Service",
      "relatedSocCodes": [
        "35-9011"
      ]
    },
    {
      "ttocCode": 105,
      "occupation": "Chefs and Cooks",
      "category": "Beverage and Food Service",
      "relatedSocCodes": [
        "35-1011",
        "35-2011",
        "35-2013",
        "35-2014",
        "35-2019"
      ]
    },
    {
      "ttocCode": 106,
      "occupation": "Food Preparation Workers",
      "category": "Beverage and Food Service",
      "relatedSocCodes": [
        "35-1012",
        "35-2021",
        "35-9099"
      ]
    },
    {
      "ttocCode": 107,
      "occupation": "Fast Food and Counter Workers",
      "category": "Beverage and Food Service",
      "relatedSocCodes": [
        "35-3023"
      ]
    },
    {
      "ttocCode": 108,
      "occupation": "Dishwashers",
      "category": "Beverage and Food Service",
      "relatedSocCodes": [
        "35-9021"
      ]
    },
    {
      "ttocCode": 109,
      "occupation": "Host Staff, Restaurant, Lounge, and Coffee Shop",
      "category": "Beverage and Food Service",
      "relatedSocCodes": [
        "35-9031"
      ]
    },
    {
      "ttocCode": 110,
      "occupation": "Bakers",
      "category": "Beverage and Food Service",
      "relatedSocCodes": [
        "51-3011"
      ]
    },
    {
      "ttocCode": 201,
      "occupation": "Gambling Dealers",
      "category": "Entertainment and Events",
      "relatedSocCodes": [
        "39-3011",
        "39-1013"
      ]
    },
    {
      "ttocCode": 202,
      "occupation": "Gambling Change Persons and Booth Cashiers",
      "category": "Entertainment and Events",
      "relatedSocCodes": [
        "41-2012"
      ]
    },
    {
      "ttocCode": 203,
      "occupation": "Gambling Cage Workers",
      "category": "Entertainment and Events",
      "relatedSocCodes": [
        "43-3041"
      ]
    },
    {
      "ttocCode": 204,
      "occupation": "Gambling and Sports Book Writers and Runners",
      "category": "Entertainment and Events",
      "relatedSocCodes": [
        "39-3012"
      ]
    },
    {
      "ttocCode": 205,
      "occupation": "Dancers",
      "category": "Entertainment and Events",
      "relatedSocCodes": [
        "27-2031"
      ]
    },
    {
      "ttocCode": 206,
      "occupation": "Musicians and Singers",
      "category": "Entertainment and Events",
      "relatedSocCodes": [
        "27-2042"
      ]
    },
    {
      "ttocCode": 207,
      "occupation": "Disc Jockeys, Except Radio",
      "category": "Entertainment and Events",
      "relatedSocCodes": [
        "27-2091"
      ]
    },
    {
      "ttocCode": 208,
      "occupation": "Entertainers and Performers",
      "category": "Entertainment and Events",
      "relatedSocCodes": [
        "27-2099"
      ]
    },
    {
      "ttocCode": 209,
      "occupation": "Digital Content Creators",
      "category": "Entertainment and Events",
      "relatedSocCodes": [
        "27-2099"
      ]
    },
    {
      "ttocCode": 210,
      "occupation": "Ushers, Lobby Attendants, and Ticket Takers",
      "category": "Entertainment and Events",
      "relatedSocCodes": [
        "39-3031"
      ]
    },
    {
      "ttocCode": 211,
      "occupation": "Locker Room, Coatroom, and Dressing Room Attendants",
      "category": "Entertainment and Events",
      "relatedSocCodes": [
        "39-3093"
      ]
    },
    {
      "ttocCode": 301,
      "occupation": "Baggage Porters and Bellhops",
      "category": "Hospitality and Guest Services",
      "relatedSocCodes": [
        "39-6011"
      ]
    },
    {
      "ttocCode": 302,
      "occupation": "Concierges",
      "category": "Hospitality and Guest Services",
      "relatedSocCodes": [
        "39-6012"
      ]
    },
    {
      "ttocCode": 303,
      "occupation": "Hotel, Motel, and Resort Desk Clerks",
      "category": "Hospitality and Guest Services",
      "relatedSocCodes": [
        "43-4081"
      ]
    },
    {
      "ttocCode": 304,
      "occupation": "Maids and Housekeeping Cleaners",
      "category": "Hospitality and Guest Services",
      "relatedSocCodes": [
        "37-2012"
      ]
    },
    {
      "ttocCode": 401,
      "occupation": "Home Maintenance and Repair Workers",
      "category": "Home Services",
      "relatedSocCodes": [
        "49-9071",
        "49-9098",
        "49-9099",
        "49-9063",
        "49-2097",
        "51-7021"
      ]
    },
    {
      "ttocCode": 402,
      "occupation": "Home Landscaping and Groundskeeping Workers",
      "category": "Home Services",
      "relatedSocCodes": [
        "37-3011"
      ]
    },
    {
      "ttocCode": 403,
      "occupation": "Home Electricians",
      "category": "Home Services",
      "relatedSocCodes": [
        "47-2111"
      ]
    },
    {
      "ttocCode": 404,
      "occupation": "Home Plumbers",
      "category": "Home Services",
      "relatedSocCodes": [
        "47-2152"
      ]
    },
    {
      "ttocCode": 405,
      "occupation": "Home Heating and Air Conditioning Mechanics and Installers",
      "category": "Home Services",
      "relatedSocCodes": [
        "49-9021"
      ]
    },
    {
      "ttocCode": 406,
      "occupation": "Home Appliance Installers and Repairers",
      "category": "Home Services",
      "relatedSocCodes": [
        "49-9031"
      ]
    },
    {
      "ttocCode": 407,
      "occupation": "Home Cleaning Service Workers",
      "category": "Home Services",
      "relatedSocCodes": [
        "37-2012"
      ]
    },
    {
      "ttocCode": 408,
      "occupation": "Locksmiths",
      "category": "Home Services",
      "relatedSocCodes": [
        "49-9094"
      ]
    },
    {
      "ttocCode": 409,
      "occupation": "Roadside Assistance Workers",
      "category": "Home Services",
      "relatedSocCodes": [
        "49-3023",
        "53-3032"
      ]
    },
    {
      "ttocCode": 501,
      "occupation": "Personal Care and Service Workers",
      "category": "Personal Services",
      "relatedSocCodes": [
        "31-1122",
        "39-9099"
      ]
    },
    {
      "ttocCode": 502,
      "occupation": "Private Event Planners",
      "category": "Personal Services",
      "relatedSocCodes": [
        "13-1121"
      ]
    },
    {
      "ttocCode": 503,
      "occupation": "Private Event and Portrait Photographers",
      "category": "Personal Services",
      "relatedSocCodes": [
        "27-4021"
      ]
    },
    {
      "ttocCode": 504,
      "occupation": "Private Event Videographers",
      "category": "Personal Services",
      "relatedSocCodes": [
        "27-4031"
      ]
    },
    {
      "ttocCode": 505,
      "occupation": "Event Officiants",
      "category": "Personal Services",
      "relatedSocCodes": [
        "21-2011"
      ]
    },
    {
      "ttocCode": 506,
      "occupation": "Pet and Show Animal Caretakers",
      "category": "Personal Services",
      "relatedSocCodes": [
        "39-2021"
      ]
    },
    {
      "ttocCode": 507,
      "occupation": "Tutors",
      "category": "Personal Services",
      "relatedSocCodes": [
        "25-3041"
      ]
    },
    {
      "ttocCode": 508,
      "occupation": "Nannies and Babysitters",
      "category": "Personal Services",
      "relatedSocCodes": [
        "39-9011"
      ]
    },
    {
      "ttocCode": 509,
      "occupation": "Visual Artists",
      "category": "Personal Services",
      "relatedSocCodes": [
        "27-1013"
      ]
    },
    {
      "ttocCode": 510,
      "occupation": "Floral Designers",
      "category": "Personal Services",
      "relatedSocCodes": [
        "27-1023"
      ]
    },
    {
      "ttocCode": 601,
      "occupation": "Skincare Specialists",
      "category": "Personal Appearance and Wellness",
      "relatedSocCodes": [
        "39-5094"
      ]
    },
    {
      "ttocCode": 602,
      "occupation": "Massage Therapists",
      "category": "Personal Appearance and Wellness",
      "relatedSocCodes": [
        "31-9011"
      ]
    },
    {
      "ttocCode": 603,
      "occupation": "Barbers, Hairdressers, Hairstylists, and Cosmetologists",
      "category": "Personal Appearance and Wellness",
      "relatedSocCodes": [
        "39-5012",
        "39-5011"
      ]
    },
    {
      "ttocCode": 604,
      "occupation": "Shampooers",
      "category": "Personal Appearance and Wellness",
      "relatedSocCodes": [
        "39-5093"
      ]
    },
    {
      "ttocCode": 605,
      "occupation": "Manicurists and Pedicurists",
      "category": "Personal Appearance and Wellness",
      "relatedSocCodes": [
        "39-5092"
      ]
    },
    {
      "ttocCode": 606,
      "occupation": "Eyebrow and Eyelash Technicians",
      "category": "Personal Appearance and Wellness",
      "relatedSocCodes": [
        "39-5012"
      ]
    },
    {
      "ttocCode": 607,
      "occupation": "Makeup Artists",
      "category": "Personal Appearance and Wellness",
      "relatedSocCodes": [
        "39-5091"
      ]
    },
    {
      "ttocCode": 608,
      "occupation": "Exercise Trainers and Group Fitness Instructors",
      "category": "Personal Appearance and Wellness",
      "relatedSocCodes": [
        "39-9031"
      ]
    },
    {
      "ttocCode": 609,
      "occupation": "Tattoo Artists and Piercers",
      "category": "Personal Appearance and Wellness",
      "relatedSocCodes": [
        "27-1019"
      ]
    },
    {
      "ttocCode": 610,
      "occupation": "Tailors",
      "category": "Personal Appearance and Wellness",
      "relatedSocCodes": [
        "51-6052"
      ]
    },
    {
      "ttocCode": 611,
      "occupation": "Shoe and Leather Workers and Repairers",
      "category": "Personal Appearance and Wellness",
      "relatedSocCodes": [
        "51-6041"
      ]
    },
    {
      "ttocCode": 701,
      "occupation": "Golf Caddies",
      "category": "Recreation and Instruction",
      "relatedSocCodes": [
        "39-3091"
      ]
    },
    {
      "ttocCode": 702,
      "occupation": "Self-Enrichment Teachers",
      "category": "Recreation and Instruction",
      "relatedSocCodes": [
        "25-3021"
      ]
    },
    {
      "ttocCode": 703,
      "occupation": "Recreational and Tour Pilots",
      "category": "Recreation and Instruction",
      "relatedSocCodes": [
        "53-2012"
      ]
    },
    {
      "ttocCode": 704,
      "occupation": "Tour Guides",
      "category": "Recreation and Instruction",
      "relatedSocCodes": [
        "39-7011"
      ]
    },
    {
      "ttocCode": 705,
      "occupation": "Travel Guides",
      "category": "Recreation and Instruction",
      "relatedSocCodes": [
        "39-7012"
      ]
    },
    {
      "ttocCode": 706,
      "occupation": "Sports and Recreation Instructors",
      "category": "Recreation and Instruction",
      "relatedSocCodes": [
        "25-3021"
      ]
    },
    {
      "ttocCode": 801,
      "occupation": "Parking and Valet Attendants",
      "category": "Transportation and Delivery",
      "relatedSocCodes": [
        "53-6021"
      ]
    },
    {
      "ttocCode": 802,
      "occupation": "Taxi and Rideshare Drivers and Chauffeurs",
      "category": "Transportation and Delivery",
      "relatedSocCodes": [
        "53-3054"
      ]
    },
    {
      "ttocCode": 803,
      "occupation": "Shuttle Drivers",
      "category": "Transportation and Delivery",
      "relatedSocCodes": [
        "53-3053"
      ]
    },
    {
      "ttocCode": 804,
      "occupation": "Goods Delivery People",
      "category": "Transportation and Delivery",
      "relatedSocCodes": [
        "53-3031"
      ]
    },
    {
      "ttocCode": 805,
      "occupation": "Personal Vehicle and Equipment Cleaners",
      "category": "Transportation and Delivery",
      "relatedSocCodes": [
        "53-7061"
      ]
    },
    {
      "ttocCode": 806,
      "occupation": "Private and Charter Bus Drivers",
      "category": "Transportation and Delivery",
      "relatedSocCodes": [
        "53-3052"
      ]
    },
    {
      "ttocCode": 807,
      "occupation": "Water Taxi Operators and Charter Boat Workers",
      "category": "Transportation and Delivery",
      "relatedSocCodes": [
        "53-5022"
      ]
    },
    {
      "ttocCode": 808,
      "occupation": "Rickshaw, Pedicab, and Carriage Drivers",
      "category": "Transportation and Delivery",
      "relatedSocCodes": [
        "53-6099"
      ]
    },
    {
      "ttocCode": 809,
      "occupation": "Home Movers",
      "category": "Transportation and Delivery",
      "relatedSocCodes": [
        "53-7062"
      ]
    },
    {
      "ttocCode": 810,
      "occupation": "Gas Pump Attendant",
      "category": "Transportation and Delivery",
      "relatedSocCodes": [
        "53-6031"
      ]
    }
  ]
}