Treasury Tipped Occupation Codes (TTOC)
Software reference · Written guide Content date 2 min read
For the purposes of the No Tax on Tips deduction on Schedule 1-A, the taxpayer must work in an occupation that customarily receives tips. The Treasury Department has compiled a list of occupations that receive tips and has assigned a Treasury Tipped Occupation Code (TTOC) to each occupation in the list. A taxpayer wishing to claim tip income for the No Tax on Tips deduction must work in one of these occupations.
In addition to working in an occupation that customarily receives tips, the No Tax on Tips deduction has several other qualifications. See the Schedule 1-A instructions to determine if a taxpayer qualifies.
| TTOC | TTOC occupation description |
| 100s - Beverage & Food Service | |
| 101 | Bartenders |
| 102 | Wait Staff |
| 103 | Food Servers, Nonrestaurant |
| 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 |
| 200s - Entertainment & Events | |
| 207 | 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 |
| 300s - Hospitality & Guest Services | |
| 301 | Baggage Porters and Bellhops |
| 302 | Concierges |
| 303 | Hotel, Motel, and Resort Desk Clerks |
| 304 | Maids and Housekeeping Cleaners |
| 400s - Home Services | |
| 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 |
| 500s - Personal Services | |
| 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 Caretakers |
| 507 | Tutors |
| 508 | Nannies and Babysitters |
| 600s - Personal Appearance & Wellness | |
| 601 | Skincare Specialists |
| 602 | Massage Therapists |
| 603 | Barbers, Hairdressers, Hairstylists, and Cosmetologists |
| 604 | Shampooers |
| 605 | Manicurists and Pedicurists |
| 606 | Eyebrow Threading and Waxing 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 |
| 700s - Recreation & Instruction | |
| 701 | Golf Caddies |
| 702 | Self-Enrichment Teachers |
| 703 | Sports and Recreation Instructors |
| 704 | Tour Guides |
| 705 | Travel Guides |
| 706 | Recreational and Tour Pilots |
| 800s - Transportation & Delivery | |
| 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 |
Note: The proposed regulation reverses 606 and 607.
Additional Information: