2026 data study

The 2026 Tipped Occupation Codes, as data

Treasury publishes the "no tax on tips" occupation list as a PDF table. This is the same 71 occupations as CSV and JSON — each one's Related SOC Code(s), and IRS's own tip-reporting statistics joined to BLS wages, which nobody else has republished at all.

26 U.S.C. §224 (from the One Big Beautiful Bill Act) makes cash tips deductible only if the recipient's occupation appears on a fixed list Treasury Decision 10044 defines. That list is Table 1 — 71 occupations across 8 categories, each mapped to one or more 2018 Standard Occupational Classification (SOC) codes. Nothing outside it qualifies, no matter how much someone is actually tipped.

A second table in the same regulation — Table A — reports, for tax year 2023, what share of workers in each occupation actually reported tips, what share of all reported tips nationally came from that occupation, and tips as a percentage of total wages. This page joins Table A's SOC codes to BLS wage data, so a reader can see not just whether an occupation qualifies, but what the deduction is likely worth to it.

71 occupations, 8 categories

5 suppressed

Treasury withheld the tip-reporting figure for 5 occupations — too few returns to publish without disclosing individuals. Shown as unpublished, never as zero.

Highest tip share of pay

Gambling Dealers 70.7%

Among workers who report tips, the share of total wage compensation tips make up — the figure that decides whether the $25,000 deduction cap actually binds.

Most reported tips nationally

Wait Staff 34.3%

This occupation's share of every dollar of tips reported to the IRS in tax year 2023, across all tipped occupations combined.

Methodology

The occupation list and SOC mapping are transcribed from Table 1 to 26 CFR §1.224-1(f) in the final rule (TD 10044), read 2026-08-21 and cross-checked 2026-08-26 against the Federal Register's machine-readable XML rendering of the same table — all 71 rows agreed. This is the FINAL rule, not the September 2025 proposed rule, which lacked several categories the final table added in response to public comment.

Tip-reporting statistics are Treasury's own Table A, "Reported Tips of Single-Job Holders, Tax Year 2023," read 2026-08-25 from the Federal Register's full text. BLS wages are the May 2023 Occupational Employment and Wage Statistics national cross-industry estimates — May 2023 rather than a newer release, to match the tax year of the tip statistics; joining a later wage to a 2023 tip share would produce a figure belonging to no year.

An occupation shown as unpublished rather than a number is a genuine Treasury or BLS suppression — too few returns, or an occupation not paid year-round or hourly — never a missing lookup on this site's part.

Browse by category

Beverage and Food Service (10)
  • Bartenders — TTOC 101 · SOC 35-3011
  • Wait Staff — TTOC 102 · SOC 35-3031
  • Food or Beverage Servers, Non-restaurant — TTOC 103 · SOC 35-3041
  • Dining Room and Cafeteria Attendants and Bartender Helpers — TTOC 104 · SOC 35-9011
  • Chefs and Cooks — TTOC 105 · SOC 35-1011, 35-2011, 35-2013, 35-2014, 35-2019
  • Food Preparation Workers — TTOC 106 · SOC 35-1012, 35-2021, 35-9099
  • Fast Food and Counter Workers — TTOC 107 · SOC 35-3023
  • Dishwashers — TTOC 108 · SOC 35-9021
  • Host Staff, Restaurant, Lounge, and Coffee Shop — TTOC 109 · SOC 35-9031
  • Bakers — TTOC 110 · SOC 51-3011
Entertainment and Events (11)
  • Gambling Dealers — TTOC 201 · SOC 39-3011, 39-1013
  • Gambling Change Persons and Booth Cashiers — TTOC 202 · SOC 41-2012
  • Gambling Cage Workers — TTOC 203 · SOC 43-3041
  • Gambling and Sports Book Writers and Runners — TTOC 204 · SOC 39-3012
  • Dancers — TTOC 205 · SOC 27-2031
  • Musicians and Singers — TTOC 206 · SOC 27-2042
  • Disc Jockeys, Except Radio — TTOC 207 · SOC 27-2091
  • Entertainers and Performers — TTOC 208 · SOC 27-2099
  • Digital Content Creators — TTOC 209 · SOC 27-2099
  • Ushers, Lobby Attendants, and Ticket Takers — TTOC 210 · SOC 39-3031
  • Locker Room, Coatroom, and Dressing Room Attendants — TTOC 211 · SOC 39-3093
Hospitality and Guest Services (4)
  • Baggage Porters and Bellhops — TTOC 301 · SOC 39-6011
  • Concierges — TTOC 302 · SOC 39-6012
  • Hotel, Motel, and Resort Desk Clerks — TTOC 303 · SOC 43-4081
  • Maids and Housekeeping Cleaners — TTOC 304 · SOC 37-2012
Home Services (9)
  • Home Maintenance and Repair Workers — TTOC 401 · SOC 49-9071, 49-9098, 49-9099, 49-9063, 49-2097, 51-7021
  • Home Landscaping and Groundskeeping Workers — TTOC 402 · SOC 37-3011
  • Home Electricians — TTOC 403 · SOC 47-2111
  • Home Plumbers — TTOC 404 · SOC 47-2152
  • Home Heating and Air Conditioning Mechanics and Installers — TTOC 405 · SOC 49-9021
  • Home Appliance Installers and Repairers — TTOC 406 · SOC 49-9031
  • Home Cleaning Service Workers — TTOC 407 · SOC 37-2012
  • Locksmiths — TTOC 408 · SOC 49-9094
  • Roadside Assistance Workers — TTOC 409 · SOC 49-3023, 53-3032
Personal Services (10)
  • Personal Care and Service Workers — TTOC 501 · SOC 31-1122, 39-9099
  • Private Event Planners — TTOC 502 · SOC 13-1121
  • Private Event and Portrait Photographers — TTOC 503 · SOC 27-4021
  • Private Event Videographers — TTOC 504 · SOC 27-4031
  • Event Officiants — TTOC 505 · SOC 21-2011
  • Pet and Show Animal Caretakers — TTOC 506 · SOC 39-2021
  • Tutors — TTOC 507 · SOC 25-3041
  • Nannies and Babysitters — TTOC 508 · SOC 39-9011
  • Visual Artists — TTOC 509 · SOC 27-1013
  • Floral Designers — TTOC 510 · SOC 27-1023
Personal Appearance and Wellness (11)
  • Skincare Specialists — TTOC 601 · SOC 39-5094
  • Massage Therapists — TTOC 602 · SOC 31-9011
  • Barbers, Hairdressers, Hairstylists, and Cosmetologists — TTOC 603 · SOC 39-5012, 39-5011
  • Shampooers — TTOC 604 · SOC 39-5093
  • Manicurists and Pedicurists — TTOC 605 · SOC 39-5092
  • Eyebrow and Eyelash Technicians — TTOC 606 · SOC 39-5012
  • Makeup Artists — TTOC 607 · SOC 39-5091
  • Exercise Trainers and Group Fitness Instructors — TTOC 608 · SOC 39-9031
  • Tattoo Artists and Piercers — TTOC 609 · SOC 27-1019
  • Tailors — TTOC 610 · SOC 51-6052
  • Shoe and Leather Workers and Repairers — TTOC 611 · SOC 51-6041
Recreation and Instruction (6)
  • Golf Caddies — TTOC 701 · SOC 39-3091
  • Self-Enrichment Teachers — TTOC 702 · SOC 25-3021
  • Recreational and Tour Pilots — TTOC 703 · SOC 53-2012
  • Tour Guides — TTOC 704 · SOC 39-7011
  • Travel Guides — TTOC 705 · SOC 39-7012
  • Sports and Recreation Instructors — TTOC 706 · SOC 25-3021
Transportation and Delivery (10)
  • Parking and Valet Attendants — TTOC 801 · SOC 53-6021
  • Taxi and Rideshare Drivers and Chauffeurs — TTOC 802 · SOC 53-3054
  • Shuttle Drivers — TTOC 803 · SOC 53-3053
  • Goods Delivery People — TTOC 804 · SOC 53-3031
  • Personal Vehicle and Equipment Cleaners — TTOC 805 · SOC 53-7061
  • Private and Charter Bus Drivers — TTOC 806 · SOC 53-3052
  • Water Taxi Operators and Charter Boat Workers — TTOC 807 · SOC 53-5022
  • Rickshaw, Pedicab, and Carriage Drivers — TTOC 808 · SOC 53-6099
  • Home Movers — TTOC 809 · SOC 53-7062
  • Gas Pump Attendant — TTOC 810 · SOC 53-6031

Estimate your own tips deduction

The interactive tips calculator applies this same occupation list and the OBBBA §224 rules to your actual tips, salary, and filing status.

See the state take-home pay rankings

The companion data study: every state ranked by estimated 2026 take-home pay at three salary levels.

Use this data

Free to reproduce, including commercially, with attribution and a link back to this page.

Download the occupation list

All 71 TTOC codes, titles, categories, and Related SOC Code(s).

2026-tipped-occupations-ttoc.csv2026-tipped-occupations-ttoc.json

Download the tip statistics and BLS wages

The same 71 occupations joined to Treasury's tax year 2023 tip-reporting statistics and BLS median hourly / mean annual wages per mapped SOC code.

2026-tipped-occupation-economics.csv2026-tipped-occupation-economics.json

Fetching this from a script? Use the open-data repository instead — the copies above are served through a CDN that turns away HTTP clients without a browser fingerprint, which is most of them.

import pandas as pd
occupations = pd.read_csv("https://raw.githubusercontent.com/mprakhar369-cmd/paycheckbase-data/main/2026-tipped-occupations-ttoc.csv")
economics = pd.read_csv("https://raw.githubusercontent.com/mprakhar369-cmd/paycheckbase-data/main/2026-tipped-occupation-economics.csv")
merged = occupations.merge(economics, on="ttoc_code", suffixes=("", "_econ"))

Cite it

PaycheckBase. "2026 Treasury Tipped Occupation Codes (TTOC) — Full Dataset."
Reviewed through 2026-08-26.
https://paycheckbase.com/research/2026-tipped-occupations-ttoc/