The IRS has released a preliminary list of tipped occupations as required by the One Big Beautiful Bill.

What is the title and purpose of this document?

The document is titled "Occupations That Customarily and Regularly Received Tips on or Before December 31, 2024". It was released by the Treasury Department (Treasury) and the Internal Revenue Service (IRS) to provide a preliminary list of occupations that qualify for the “no tax on tips” provision of the One, Big, Beautiful Bill Act (OBBB Act). This list is not final; the official proposed list will be published later in the Federal Register for public comment, though the Treasury and IRS expect it to be "substantially the same" as this preliminary version.

What is contained in the document?

The document contains a comprehensive, categorized list of occupations that the Treasury and IRS have identified as having "customarily and regularly received tips on or before December 31, 2024". This list is organized into several major categories:

Beverage & Food Service
Entertainment & Events
Hospitality & Guest Services
Home Services
Personal Services
Personal Appearance & Wellness
Recreation & Instruction
Transportation & Delivery

For each occupation, the document provides a unique Treasury Tipped Occupation Code (TTOC), a title, a detailed description of the job duties, and several illustrative examples. For instance, under "Beverage & Food Service," the TTOC for "Wait Staff" is 102, described as those who "Take orders and serve food and beverages to patrons at tables in dining establishment," with examples like "Cocktail waitress" and "dining car server".

Why was this document released and how will it be used?

This document was released to provide initial guidance on which occupations are eligible for the tip tax deduction under the OBBB Act. The primary use of this list is to define which workers can claim the "no tax on tips" deduction. To be eligible, an individual's tips must have been received in one of the occupations that customarily received them by the cutoff date of December 31, 2024. The official list, once finalized after public comment, will be part of the formal regulations from the Treasury and IRS that govern this tax provision.

How did the IRS and Treasury decide which occupations to include or exclude?

Inclusion Criteria: The main criterion for including an occupation was whether individuals in that role "customarily and regularly received tips on or before December 31, 2024". The list was developed by referencing the 2018 Standard Occupational Classification (SOC) System, but it is not a direct copy. The Treasury and IRS modified the SOC descriptions and examples to better reflect the reality of which specific jobs within a broader category actually receive tips. For example, the notes explain that a TTOC occupation might be narrower than its related SOC code if only certain jobs within that SOC category were tipped positions.

Exclusion Criteria: The OBBB Act itself specifies certain trades or businesses where tips do not qualify for the deduction, regardless of whether they are customarily received. The document explicitly states that tips received in the course of trades or businesses in the fields of health, performing arts, and athletics are not eligible for the tax deduction. The Treasury and IRS anticipate issuing further guidance to clarify the specific occupations and businesses that fall under this "carve-out".

This means that while some performers like dancers, musicians, and comedians are included on the preliminary list, their eligibility may be affected by the final rules regarding the "performing arts" exclusion. Similarly, while "Exercise Trainers and Group Fitness Instructors" are on the list, their eligibility could be impacted by the "athletics" exclusion. The final regulations will provide more clarity on these specific exclusions.

List of Qualifying Occupations and Treasury Tipped Occupation Codes

Here is the complete list of occupations that customarily and regularly received tips on or before December 31, 2024, as outlined in the preliminary list provided in the sources. The list includes the Treasury Tipped Occupation Code (TTOC), the occupation title, a description of the occupation, and illustrative examples for each entry.

It's important to note that under the One, Big, Beautiful Bill Act (OBBB Act), tips received in certain specified fields—including health, performing arts, and athletics—do not qualify for the deduction, even if the occupation is listed here. The Treasury and IRS plan to issue more detailed guidance on these specific carve-outs.

Beverage & Food Service

TTOC 101: Bartenders
- Description: Mix and serve drinks to patrons, directly or through waitstaff.
- Illustrative Examples: Barkeep, mixologist, taproom attendant, sommelier.
TTOC 102: Wait Staff
- Description: Take orders and serve food and beverages to patrons at tables in dining establishment.
- Illustrative Examples: Cocktail waitress, dining car server.
TTOC 103: Food Servers, Nonrestaurant
- Description: Serve food to individuals outside of a restaurant environment, such as in hotel rooms, residential care facilities, or cars.
- Illustrative Examples: Room service food server, boat hop, beer cart server.
TTOC 104: Dining Room and Cafeteria Attendants and Bartender Helpers
- Description: Facilitate food service. Clean tables; remove dirty dishes; replace soiled table linens; set tables; replenish supply of clean linens, silverware, glassware, and dishes; supply service bar with food; and serve items such as water, condiments, and coffee to patrons.
- Illustrative Examples: Bar back, bar helper, busser.
TTOC 105: Chefs and Cooks
- Description: Direct and may participate in the preparation, seasoning, and cooking of salads, soups, fish, meats, vegetables, desserts, or other foods.
- Illustrative Examples: Executive chef, pastry chef, sous chef, fast food cook, private chef, restaurant cook, saucier, food truck cook, banquet cook, caterer.
TTOC 106: Food Preparation Workers
- Description: Perform a variety of food preparation duties other than cooking, such as preparing cold foods and shellfish, slicing meat, and brewing coffee or tea.
- Illustrative Examples: Salad maker, sandwich maker, fruit and vegetable parer, kitchen steward.
TTOC 107: Fast Food and Counter Workers
- Description: Serve customers at counter or from a steam table. Perform duties such as taking orders and serving food and beverages. May take payment. May prepare food and beverages.
- Illustrative Examples: Barista, ice cream server, cafeteria server.
TTOC 108: Dishwashers
- Description: Clean dishes, kitchen, food preparation equipment, or utensils.
- Illustrative Examples: Dish room worker, silverware cleaner.
TTOC 109: Host Staff, Restaurant, Lounge, and Coffee Shop
- Description: Welcome patrons, seat them at tables or in lounge, and help ensure quality of facilities and service.
- Illustrative Examples: Maître d'hôtel, dining room host.
TTOC 110: Bakers
- Description: Mix and bake ingredients to produce breads, rolls, cookies, cakes, pies, pastries, or other baked goods.
- Illustrative Examples: Bread baker, cake baker, bagel baker, pastry finisher.

Entertainment & Events

TTOC 201: Gambling Dealers
- Description: Operate gambling games. Stand or sit behind table and operate games of chance by dispensing the appropriate number of cards or blocks to players, or operating other gambling equipment. Distribute winnings or collect players' money or chips. May compare the house's hand against players' hands.
- Illustrative Examples: Blackjack dealer, craps dealer, poker dealer, roulette dealer, pit clerk.
TTOC 202: Gambling Change Persons and Booth Cashiers
- Description: Exchange coins, tokens, and chips for patrons' money. May issue payoffs and obtain customer's signature on receipt. May operate a booth in the slot machine area and furnish change persons with money bank at the start of the shift, or count and audit money in drawers.
- Illustrative Examples: Slot attendant, mutuel teller.
TTOC 203: Gambling Cage Workers
- Description: In a gambling establishment, conduct financial transactions for patrons. Accept patron's credit application and verify credit references to provide check-cashing authorization or to establish house credit accounts. May reconcile daily summaries of transactions to balance books. May sell gambling chips, tokens, or tickets to patrons, or to other workers for resale to patrons. May convert gambling chips, tokens, or tickets to currency upon patron's request. May use a cash register or computer to record transaction.
- Illustrative Examples: Casino cashier, cage cashier.
TTOC 204: Gambling and Sports Book Writers and Runners
- Description: Post information enabling patrons to wager on various races and sporting events. Assist in the operation of games such as keno and bingo. May operate random number-generating equipment and announce the numbers for patrons. Receive, verify, and record patrons' wagers. Scan and process winning tickets presented by patrons and pay out winnings for those wagers.
- Illustrative Examples: Betting runner, bingo worker, keno runner, race book writer.
TTOC 205: Dancers
- Description: Perform dances.
- Illustrative Examples: Club dancer, dance artist.
TTOC 206: Musicians and Singers
- Description: Play one or more musical instruments or sing.
- Illustrative Examples: Instrumentalist, accompanist, lounge singer.
TTOC 207: Disc Jockeys, Except Radio
- Description: Play prerecorded music for live audiences at venues or events such as clubs, parties, or wedding receptions. May use techniques such as mixing, cutting, or sampling to manipulate recordings. May also perform as emcee (master of ceremonies).
- Illustrative Examples: Deejay, club DJ.
TTOC 208: Entertainers and Performers
- Description: Entertain audiences with artistic expression.
- Illustrative Examples: Comedian, clown, magician, street performer.
TTOC 209: Digital Content Creators
- Description: Produce and publish on digital platforms original entertainment or personality-driven content, such as live streams, short-form videos, or podcasts.
- Illustrative Examples: Streamer, online video creator, social media influencer, podcaster.
TTOC 210: Ushers, Lobby Attendants, and Ticket Takers
- Description: Assist patrons at entertainment events by performing duties, such as collecting admission tickets and passes from patrons, assisting in finding seats, searching for lost articles, and helping patrons locate such facilities as restrooms and telephones.
- Illustrative Examples: Ticket collector, theater usher.
TTOC 211: Locker Room, Coatroom, and Dressing Room Attendants
- Description: Provide personal items to patrons or customers in locker rooms, dressing rooms, or coatrooms.
- Illustrative Examples: Coat checker, washroom attendant, bathhouse attendant.

Hospitality & Guest Services

TTOC 301: Baggage Porters and Bellhops
- Description: Handle baggage for travelers at transportation terminals or for guests at hotels or similar establishments.
- Illustrative Examples: Hotel baggage handler, curbside airport check-in assistant.
TTOC 302: Concierges
- Description: Assist patrons at hotel or apartment buildings with personal services. May take messages; arrange or give advice on transportation, business services, or entertainment; or monitor guest requests for housekeeping and maintenance.
- Illustrative Examples: Hotel guest service agent, activities concierge.
TTOC 303: Hotel, Motel, and Resort Desk Clerks
- Description: Accommodate hotel, motel, and resort patrons by registering and assigning rooms to guests, issuing room keys or cards, transmitting and receiving messages, keeping records of occupied rooms and guests' accounts, making and confirming reservations, and presenting statements to and collecting payments from departing guests.
- Illustrative Examples: Front desk clerk, registration clerk.
TTOC 304: Maids and Housekeeping Cleaners
- Description: Perform any combination of light cleaning duties to maintain commercial establishments, such as hotels, in a clean and orderly manner. Duties may include making beds, replenishing linens, cleaning rooms and halls, and vacuuming.
- Illustrative Examples: Hotel maid, housekeeping staff.

Home Services

TTOC 401: Home Maintenance and Repair Workers
- Description: Perform work to keep machines, mechanical equipment, or the structure of a building in repair.
- Illustrative Examples: Handyman, roofer, window repairer, house painter (interior or exterior), flooring installer.
TTOC 402: Home Landscaping and Groundskeeping Workers
- Description: Landscape or maintain grounds of property using hand or power tools or equipment. Workers typically perform a variety of tasks, which may include any combination of the following: sod laying, mowing, trimming, planting, watering, fertilizing, digging, raking, sprinkler installation, and installation of mortarless segmental concrete masonry wall units.
- Illustrative Examples: Lawn mower, gardener, tree trimmer, weed sprayer.
TTOC 403: Home Electricians
- Description: Install, maintain, and repair electrical wiring, equipment, and fixtures. Ensure that work is in accordance with relevant codes. May install or service exterior lights, intercom systems, or electrical control systems.
- Illustrative Examples: Electrician.
TTOC 404: Home Plumbers
- Description: Assemble, install, alter, and repair pipelines or pipe systems that carry water, steam, air, or other liquids or gases. May install heating and cooling equipment and mechanical control systems.
- Illustrative Examples: Plumber, pipefitter, steamfitter, sprinkler installer.
TTOC 405: Home Heating and Air Conditioning Mechanics and Installers
- Description: Install or repair heating, central air conditioning, HVAC, or refrigeration systems, including oil burners, hot-air furnaces, and heating stoves.
- Illustrative Examples: Air conditioning repairer, heating system installer, chimney sweep.
TTOC 406: Home Appliance Installers and Repairers
- Description: Repair, adjust, or install all types of electric or gas household appliances, such as refrigerators, washers, dryers, and ovens.
- Illustrative Examples: Washing machine installer, dishwasher repairer.
TTOC 407: Home Cleaning Service Workers
- Description: Perform any combination of light cleaning duties to maintain private households in a clean and orderly manner. Duties may include making beds, replenishing linens, cleaning rooms and halls, and vacuuming.
- Illustrative Examples: House cleaner, pool cleaner, carpet cleaner, window washer.
TTOC 408: Locksmiths
- Description: Repair and open locks, make keys, change locks and safe combinations, and install and repair safes.
- Illustrative Examples: Safe installer, key maker.
TTOC 409: Roadside Assistance Workers
- Description: Provide on-road assistance to drivers whose vehicles have broken down.
- Illustrative Examples: Tow truck driver, car battery technician, tire repairer, tire changer, car fuel deliverer.

Personal Services

TTOC 501: Personal Care and Service Workers
- Description: Provide personalized assistance to individuals with disabilities or illness who require help with personal care and activities of daily living support (e.g., feeding, bathing, dressing, grooming, toileting, and ambulation). May also provide help with tasks such as preparing meals, doing light housekeeping, and doing laundry. Work is performed in various settings depending on the needs of the care recipient and may include locations such as their home, place of work, out in the community, or at a daytime nonresidential facility.
- Illustrative Examples: Elderly companion, personal care aide, butler, house sitter, personal valet.
TTOC 502: Private Event Planners
- Description: Coordinate activities of staff or clients to make arrangements for private events.
- Illustrative Examples: Wedding planner, party planner.
TTOC 503: Private Event and Portrait Photographers
- Description: Photograph people, landscapes, or other subjects. May use lighting equipment to enhance a subject's appearance. May use editing software to produce finished images and prints.
- Illustrative Examples: Wedding photographer, headshot photographer.
TTOC 504: Private Event Videographers
- Description: Operate video or film camera to record images or scenes of private events.
- Illustrative Examples: Wedding videographer.
TTOC 505: Event Officiants
- Description: Lead and facilitate the ceremony for life events such as weddings or funerals. Ceremonies may be religious or civil services.
- Illustrative Examples: Wedding officiant, funeral celebrant, clergy, vow renewal officiant.
TTOC 506: Pet Caretakers
- Description: Feed, water, groom, bathe, exercise, or otherwise provide care to promote and maintain the well-being of pets.
- Illustrative Examples: Pet groomer, pet sitter, pet walker, kennel worker, pet trainer.
TTOC 507: Tutors
- Description: Instruct individual students or small groups of students in academic subjects to supplement formal class instruction or to prepare students for standardized or admissions tests.
- Illustrative Examples: Reading tutor, math tutor, language tutor.
TTOC 508: Nannies and Babysitters
- Description: Attend to children at businesses and private households. Perform a variety of tasks, such as dressing, feeding, bathing, and overseeing play.
- Illustrative Examples: Au pair, child sitter at hotels and gyms.

Personal Appearance & Wellness

TTOC 601: Skincare Specialists
- Description: Provide skincare treatments to face and body to enhance an individual's appearance.
- Illustrative Examples: Facialist, electrologist, spa esthetician.
TTOC 602: Massage Therapists
- Description: Perform therapeutic massages of soft tissues and joints. May assist in the assessment of range of motion and muscle strength, or propose client therapy plans.
- Illustrative Examples: Masseuse, deep tissue massage therapist, sports massage therapist.
TTOC 603: Barbers, Hairdressers, Hairstylists, and Cosmetologists
- Description: Provide beauty or barbering services, such as cutting, coloring, and styling hair, massaging and treating scalps, trimming beards or giving shaves.
- Illustrative Examples: Wig stylist, beautician, hair colorist, hair cutter.
TTOC 604: Shampooers
- Description: Shampoo and rinse customers' hair.
- Illustrative Examples: Scalp treatment specialist, shampoo assistant.
TTOC 605: Manicurists and Pedicurists
- Description: Clean and shape customers' fingernails and toenails. May polish or decorate nails.
- Illustrative Examples: Nail technician, fingernail sculptor, nail painter.
TTOC 606: Eyebrow Threading and Waxing Technicians
- Description: Enhance and maintain clients' eyebrows using techniques such as threading, waxing, or tweezing.
- Illustrative Examples: Eyebrow waxer.
TTOC 607: Makeup Artists
- Description: Design and apply makeup looks.
- Illustrative Examples: Wedding makeup artist, party makeup artist.
TTOC 608: Exercise Trainers and Group Fitness Instructors
- Description: Instruct or coach groups or individuals in exercise activities for the primary purpose of personal fitness. Demonstrate techniques and form, observe participants, and explain to them corrective measures necessary to improve their skills. Develop and implement individualized approaches to exercise.
- Illustrative Examples: Aerobics trainer, yoga instructor, personal trainer.
TTOC 609: Tattoo Artists and Piercers
- Description: Design and execute tattoos on a client's skin, often using a needle and ink. Create openings in the human body for the insertion of jewelry. May consult clients on aftercare to promote healing and prevent infection.
- Illustrative Examples: Tattoo artist, ear piercer, nose piercer.
TTOC 610: Tailors
- Description: Design, make, alter, repair, or fit garments.
- Illustrative Examples: Tailor, seamstress, clothing alterations worker.
TTOC 611: Shoe and Leather Workers and Repairers
- Description: Construct, decorate, or repair leather and leather-like products, such as luggage, shoes, and saddles. May use hand tools.
- Illustrative Examples: Cobbler, shoe shiner.

Recreation & Instruction

TTOC 701: Golf Caddies
- Description: Assist a golfer during a round of golf by providing practical support and strategic advice. May carry the golfer's bag, manage their clubs, offer guidance on club selection or course strategy.
- Illustrative Examples: Golf caddie, golf cart attendant.
TTOC 702: Self-Enrichment Teachers
- Description: Teach or instruct individuals or groups for the primary purpose of self-enrichment, rather than for an occupational objective, educational attainment, competition, or fitness.
- Illustrative Examples: Knitting instructor, piano teacher, art instructor, dance teacher.
TTOC 703: Recreational and Tour Pilots
- Description: Pilot and navigate the flight of fixed-wing aircraft, helicopters, or other airborne vehicle for recreational or touring purposes. Excludes regional, national, and international airline pilots, and emergency services pilots.
- Illustrative Examples: Helicopter tour pilot, hot air balloon aeronaut, skydiving pilot.
TTOC 704: Tour Guides and Escorts
- Description: Escort individuals or groups on sightseeing tours or through places of interest, such as industrial establishments, public buildings, and art galleries.
- Illustrative Examples: Museum guide, sightseeing guide.
TTOC 705: Travel Guides
- Description: Plan, organize, and conduct long-distance travel, tours, and expeditions for individuals and groups.
- Illustrative Examples: Cruise director, river expedition guide.
TTOC 706: Sports and Recreation Instructors
- Description: Teach or instruct individuals or groups for the primary purpose of recreation, rather than for an occupational objective, educational attainment, competition, or fitness.
- Illustrative Examples: Diving instructor, ski instructor, tennis teacher, surfing instructor.

Transportation & Delivery

TTOC 801: Parking and Valet Attendants
- Description: Park vehicles or issue tickets for customers in a parking lot or garage. May park or tend vehicles in environments such as a hotel or restaurant. May collect fee.
- Illustrative Examples: Parking garage attendant, valet parker.
TTOC 802: Taxi and Rideshare Drivers and Chauffeurs
- Description: Drive a motor vehicle to transport passengers on a planned or unplanned basis.
- Illustrative Examples: Cab driver, personal driver.
TTOC 803: Shuttle Drivers
- Description: Drive a motor vehicle to transport passengers on a planned route and scheduled basis. May collect a fare. Excludes taxi and rideshare drivers, chauffeurs, municipal bus drivers, and school bus drivers.
- Illustrative Examples: Airport shuttle driver, hotel shuttle driver, rental car shuttle driver.
TTOC 804: Goods Delivery People
- Description: Drive truck or other vehicle over established routes or within an established territory to deliver goods, such as food products, appliances, or furniture, or pick up or deliver packages. May also take orders or collect payment at point of delivery.
- Illustrative Examples: Pizza delivery driver, grocery delivery driver, bicycle courier, package delivery person, appliance delivery driver, furniture delivery person.
TTOC 805: Personal Vehicle and Equipment Cleaners
- Description: Wash or otherwise clean personal vehicles, machinery, and other equipment. Use such materials as water, cleaning agents, brushes, cloths, and hoses.
- Illustrative Examples: Car wash attendant, auto detailer, boat waxer.
TTOC 806: Private and Charter Bus Drivers
- Description: Drive bus or motor coach for charters or private carriage. May assist passengers with baggage.
- Illustrative Examples: Motor coach bus driver, tour bus driver.
TTOC 807: Water Taxi Operators and Charter Boat Workers
- Description: Operate water taxi boats or provide services to passengers on private charter boats. May assist in navigational activities.
- Illustrative Examples: Water taxi captain, air boat operator, charter boat deckhand, charter boat steward.
TTOC 808: Rickshaw, Pedicab, and Carriage Drivers
- Description: Operate rickshaw, pedicab, or carriage to transport passengers.
- Illustrative Examples: Horse drawn carriage driver, bike taxi driver.
TTOC 809: Home Movers
- Description: Manually move furniture, boxes, luggage, or other materials to or from a home or dwelling.
- Illustrative Examples: Furniture mover, packer.

Prepared with assistance from NotebookLM.