Box 14b · 2026 Form W-2
Treasury Tipped Occupation Code lookup
Treasury published a closed list of 71 tipped occupations, each with a three-digit code. That code goes in Box 14b of the 2026 Form W-2 — and on the 2026 Form 1099-NEC for contractors — next to the tips reported in Box 12 code TP. It is what establishes that your tips are qualified tips.
Search by job title, code, or category. If your occupation is not here, the tips do not qualify.
71 of 71 occupations
Beverage and Food Service(10)
| 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 |
Entertainment and Events(11)
| 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 |
Hospitality and Guest Services(4)
| 301 | Baggage Porters and Bellhops |
| 302 | Concierges |
| 303 | Hotel, Motel, and Resort Desk Clerks |
| 304 | Maids and Housekeeping Cleaners |
Home Services(9)
| 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 |
Personal Services(10)
| 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 |
Personal Appearance and Wellness(11)
| 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 |
Recreation and Instruction(6)
| 701 | Golf Caddies |
| 702 | Self-Enrichment Teachers |
| 703 | Recreational and Tour Pilots |
| 704 | Tour Guides |
| 705 | Travel Guides |
| 706 | Sports and Recreation Instructors |
Transportation and Delivery(10)
| 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 Attendants |
Being on the list is only step one
A qualifying occupation makes your tips eligible. Three more things have to be true before the deduction reaches your return:
- The tips have to be voluntary. Mandatory service charges and automatic gratuities are wages.
- You need a Social Security number valid for work, issued by the return due date. An ITIN does not qualify.
- If you are married you have to file jointly. Married filing separately is not eligible.
Questions people ask about this
What is a Treasury Tipped Occupation Code?
A TTOC is the three-digit code Treasury assigned to each occupation that customarily and regularly received tips before 2025. It appears in Box 14b of the 2026 Form W-2 and in the tipped-occupation box on the 2026 Form 1099-NEC, and it is what ties the tips reported in Box 12 code TP to a qualifying occupation.
What happens if my job is not on the list?
The list is closed. Treasury finalized it as an exhaustive set of occupations, so tips earned in a job that is not listed are not qualified tips and do not support the Schedule 1-A deduction — even if the tips were genuinely voluntary and properly reported.
Can two occupation codes appear on one W-2?
Yes. If you worked in two tipped occupations for the same employer, up to two TTOCs can be reported in Box 14b.
Do mandatory service charges count as tips?
No. An automatic gratuity or mandatory service charge is treated as wages, not a tip, no matter what the check calls it. Only voluntary tips — where the customer decides whether to pay and how much — can be qualified tips.
Does a tipped occupation code mean the tips are tax free?
No. The occupation code establishes eligibility. The deduction itself is capped at $25,000 per return and is reduced by $100 for every $1,000 of modified AGI above $150,000 ($300,000 married filing jointly), and it is a deduction against income rather than an exemption from tax.
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