--- title: "Is My Job on the IRS Tipped Occupations List? How to Check" description: "Match what you actually do to the IRS list of 71 tipped occupations, find your three-digit code, and see where it appears on Form W-2 starting with 2026." url: "https://mcc-solutionsnj.com/bookkeeping/guides/is-my-job-on-the-irs-tipped-occupations-list" --- How-to guide · Tipped workers # How to tell if your job is on the IRS tipped occupations list Only tips received in an occupation on the IRS list can be qualified tips. The list is organized by what workers do, so the check starts with your duties, not your job title. Want this handled for you? Monthly bookkeeping, cleanup and year-end close for small businesses. Start with a free health check of your books. 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[See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **Short answer.** Open the IRS list of occupations that customarily and regularly received tips on or before December 31, 2024. It has 71 occupations in eight groups, each with a three-digit Treasury Tipped Occupation Code (TTOC), a description and examples. Compare the descriptions with the work you actually do. Starting with 2026 Forms W-2, employers report the code in box 14b. ## What the list is The tips deduction covers qualified tips, and the final regulations (IR-2026-49) say a qualified tip "must be received by a worker in an occupation on the List of Occupations that Receive Tips." The IRS publishes that list on its own page, last updated June 28, 2026. Each entry has: - a three-digit **Treasury Tipped Occupation Code** (TTOC); - a **title**, such as "Wait staff"; - a **description** of the work; - **illustrative examples** of job names that fit; and - a **related SOC code**, the 2018 Standard Occupational Classification code the IRS says most closely correlates to the TTOC. The codes are grouped by their first digit: | Codes | Group | Number of occupations | | --- | --- | --- | | 100s | Beverage and food service | 10 | | 200s | Entertainment and events | 11 | | 300s | Hospitality and guest services | 4 | | 400s | Home services | 9 | | 500s | Personal services | 10 | | 600s | Personal appearance and wellness | 11 | | 700s | Recreation and instruction | 6 | | 800s | Transportation and delivery | 10 | The final rules added visual artists and floral designers to personal services and gas pump attendants to transportation and delivery, compared with the earlier proposed list. ## Step by step: find your code - **Write down what you do on a normal shift.** List the tasks that take most of your time, and the tasks during which customers tip you. "Take orders and carry plates to tables" is more useful here than "front of house." - **Pick the group.** Most people can rule out six of the eight groups at a glance. - **Read every description in that group, not just the titles.** Titles can mislead. A barista appears as an example under 107, fast food and counter workers, not under a separate coffee title. A pizza delivery driver is an example under 804, goods delivery people, while a rideshare driver is under 802, taxi and rideshare drivers and chauffeurs. - **Check the examples line.** If your job name appears as an illustrative example, note it. If not, decide whether the description itself fits your work. - **Write the code and the reason in your records.** One sentence is enough: "TTOC 102, wait staff: I take orders and serve food at tables." - **Compare with your employer's code.** On 2026 and later Forms W-2, box 14b shows the code your employer reports. If it doesn't match what you do, ask payroll why before you file. ## Where the official pages stop The IRS release and the list page do not spell out how to choose when your work spans two occupations, or whether a job title or the actual duties control when they point different ways. If either describes your situation, keep notes on your duties and hours, and check the final regulations or ask a tax professional. Don't assume a code because a coworker uses it. Being on the list is one condition, not the whole test. Employees of a business in a specified service trade or business under section 199A, and self-employed people in one, are excluded from the deduction. The other conditions (the $25,000 cap, the income phase-out, the Social Security number and joint-filing rules) still apply. Worked example, made-up numbers **Three workers check the list** - **A café worker** spends the shift making espresso drinks and ringing up orders at the counter. Group 100s. Description of 107: "Serve customers at counter or from a steam table; take orders and serve food and beverages," with "Barista" among the examples. The worker notes TTOC 107 and later checks box 14b on the W-2. - **A self-employed house cleaner** cleans homes for private clients who sometimes tip through an app. Group 400s, home services, includes home cleaning service workers (407). As a self-employed person, any tips deduction is limited to the net income of that cleaning business, so the cleaner keeps both the tip log and the business's income and expense records. - **A restaurant bookkeeper** handles payroll in the back office and occasionally receives a share of a holiday tip jar. No description in the 100s group fits back-office accounting work, so the bookkeeper writes that down and asks a tax professional before treating those amounts as qualified tips. ## Keep the evidence Save a copy or screenshot of the list entry you matched, dated, along with your notes on duties. The IRS can update the page, so a dated copy shows what you relied on when you filed. ## Official sources - [IRS: Occupations that customarily and regularly received tips on or before Dec. 31, 2024 (updated June 28, 2026)](https://www.irs.gov/forms-pubs/occupations-that-customarily-and-regularly-received-tips-on-or-before-dec-31-2024) - [IRS IR-2026-49: final regulations listing tipped occupations and defining qualified tips (April 10, 2026)](https://www.irs.gov/newsroom/treasury-irs-issue-final-regulations-listing-occupations-where-workers-customarily-and-regularly-receive-tips-under-the-one-big-beautiful-bill) - [IRS: Working Families Tax Cuts provisions for individuals and workers (updated Aug. 27, 2026)](https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions-individuals-and-workers) - [IRS: General Instructions for Forms W-2 and W-3 (2026)](https://www.irs.gov/instructions/iw2w3) Checked November 2026 on irs.gov and nj.gov. ## Common questions **How many occupations are on the IRS tipped occupations list?** The IRS page updated June 28, 2026 lists 71 occupations in eight groups, each with a three-digit Treasury Tipped Occupation Code. **Does my job title have to match the list exactly?** The list gives a title, a description and examples for each code. The IRS pages don't say the title alone decides it, so compare the description with the work you actually do and keep notes. **Where will my occupation code appear?** Starting with 2026 Forms W-2, employers report the Treasury Tipped Occupation Code in box 14b. **What if my work fits two occupations?** The IRS release and list page don't address that. Keep notes on your duties and hours and check the final regulations or ask a tax professional. **Can I use the list if I'm self-employed?** Yes, the list applies to self-employed people too, but the deduction is limited to the net income of the business where the tips were earned, and businesses in a specified service trade or business are excluded. Related guides: [Daily tip log for the tips deduction](/bookkeeping/guides/how-to-keep-a-daily-tip-log-for-the-tips-deduction) · [W-2 codes TT and TP](/bookkeeping/guides/w-2-box-12-codes-tt-and-tp-explained) Reach small business owners, freelancers and bookkeepers who read this guide: [advertise here](/advertise#bookkeeping). Occupation check and tip log ## Tips Deduction Tracker Includes the full IRS list of 71 occupations with their codes and questions to answer before choosing one, plus a shift tip log and a year-end summary that follows Schedule 1-A. [See the Tips Deduction Tracker ($15)](/toolkits/tips-deduction-tracker) [Free sample](/toolkits/tips-deduction-tracker#free-starter)14-day full refund **Not tax advice.** This guide explains published rules and how to organize your own records. It does not tell you what you qualify for or what to file: your forms, the official instructions and your tax preparer decide that. MCC Solutions is not a CPA firm and is not affiliated with the IRS or the State of New Jersey. Examples use made-up numbers. Checked November 2026. Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want your records in order before tax time? [Bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)