Treasury Releases Preliminary List of Customarily Tipped Occupations for Qualified Tips Deduction

(Parker Tax Publishing September 2025)

On September 2, the Treasury Department posted on its website a preliminary list of occupations that customarily and regularly received tips on or before December 31, 2024, for purposes of the deduction for qualified tips under Code Sec. 224, enacted by the One Big Beautiful Bill Act. The Treasury Department noted that the official proposed list of sch occupations will be published in the Federal Register as part of forthcoming proposed regulations; the Treasury Department and the IRS anticipate that the official proposed list will be substantially the same as this preliminary list. Occupations That Customarily and Regularly Received Tips on or Before December 31, 2024.

Background

The One Big Beautiful Bill Act (OBBBA) (Pub. L. 119-21) enacted a temporary deduction for years 2025-2028 under Code Sec. 224 for up to $25,000 in qualified tips received during the year ("no tax on tips"). The deduction is only available for "qualified tips," which are defined in Code Sec. 224(d)(1) as cash tips received by an individual in an occupation that customarily and regularly received tips before 2025. Under OBBBA Section 70201(h), the Secretary of the Treasury (or the Secretary's delegate) is required to publish a list of occupations that traditionally and customarily received tips before 2025.

On September 2, the Treasury Department released a preliminary list of occupations that customarily and regularly received tips on or before December 31, 2024, for purposes of the deduction for qualified tips under Code Sec. 224. The Treasury Department stated that the official proposed list of such occupations will be published in the Federal Register as part of forthcoming proposed regulations. The Treasury Department and the IRS anticipate that the official proposed list will be substantially the same as this preliminary list.

Observation: In addition to requiring that qualified tips must be received in an occupation that customarily and regularly received tips on or before December 31, 2024, Code Sec. 224(d)(2)(B) provides that tips do not qualify for the deduction if they are received in the course of certain specified trades or businesses -- including the fields of health, performing arts, and athletics. The Treasury Department and the IRS anticipate issuing additional guidance on the types of occupations and trades or businesses that are subject to this carve-out.

The following occupations are identified in the preliminary list, which includes Treasury Tipped Occupation Codes (TTOCs), occupation titles, descriptions, illustrative examples, and Related Standard Occupation Classification (SOC) System Codes:

Beverage and Food Service

(1) Bartenders (TTOC 101; SOC 35-3011): Mix and serve drinks to patrons, directly or through waitstaff. Examples: barkeep, mixologist, taproom attendant, sommelier.

(2) Wait Staff (TTOC 102; SOC 35-3031): Take orders and serve food and beverages to patrons at tables in dining establishment. Examples: cocktail waitress, dining car server.

(3) Food Servers, Nonrestaurant (TTOC 103; SOC 35-3041): Serve food to individuals outside of a restaurant environment, such as in hotel rooms, residential care facilities, or cars. Examples: room service food server, boat hop, beer cart server.

(4) Dining Room and Cafeteria Attendants and Bartender Helpers (TTOC 104; SOC 35-9011): 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. Examples: bar back, bar helper, busser.

(5) Chefs and Cooks (TTOC 105; SOCs 35-1011, 35-2011, 35-013, 35-2014, 35-2019): Direct and may participate in the preparation, seasoning, and cooking of salads, soups, fish, meats, vegetables, desserts, or other foods. Examples: executive chef, pastry chef, sous chef, restaurant cook, saucier, food truck cook, banquet cook, caterer.

(6) Food Preparation Workers (TTOC 106; SOCs 35-1012, 35-2021, 35-9099): Perform a variety of food preparation duties other than cooking, such as preparing cold foods and shellfish, slicing meat, and brewing coffee or tea. Examples: salad maker, sandwich maker, fruit and vegetable parer, kitchen steward.

(7) Fast Food and Counter Workers (TTOC 107; SOC 35-3023): 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. Examples: Barista, ice cream server, cafeteria server.

(8) Dishwashers (TTOC 108; SOC 35-9021): Clean dishes, kitchen, food preparation equipment, or utensils. Examples: dish room worker, silverware cleaner.

(9) Host Staff, Restaurant, Lounge, and Coffee Shop (TTOC 109; SOC 35-9031): Welcome patrons, seat them at tables or in lounge, and help ensure quality of facilities and service. Examples: Maitre d'hotel, dining room host.

(10) Bakers (TTOC 110; SOC 51-3011): Mix and bake ingredients to produce breads, rolls, cookies, cakes, pies, pastries, or other baked goods. Examples: Bread baker, cake baker, bagel baker, pastry finisher.

Entertainment and Events

(1) Gambling Dealers (TTOC 201; SOCs 39-3011, 39-1013, 39-3013): 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. Examples: Blackjack dealer, craps dealer, poker dealer, roulette dealer, pit clerk.

(2) Gambling Change Persons and Booth Cashiers (TTOC 202; SOC 41-2012): 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. Examples: Slot attendant, mutuel teller.

(3) Gambling Cage Workers: TTOC 203; SOC 43-3041): 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. Examples: casino cashier, cage cashier.

(4) Gambling and Sports Book Writers and Runners (TTOC 204; SOC 39-3012): 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. Examples: Betting runner, bingo worker, keno runner, race book writer.

(5) Dancers (TTOC 205; SOC 27-2031): Perform dances. Examples: Club dancer, dance artist.

(6) Musicians and Singers (TTOC 206; SOC 27-2042): Play one or more musical instruments or sing. Examples: Instrumentalist, accompanist, lounge singer.

(7) Disc Jockeys, Except Radio (TTOC 207; SOC 27-2091): 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). Examples: Deejay, club DJ.

(8) Entertainers and Performers (TTOC 208; SOC 27-2099): Entertain audiences with artistic expression. Examples: Comedian, clown, magician, street performer.

(9) Digital Content Creators (TTOC 209; SOC 27-2099): Produce and publish on digital platforms original entertainment or personality-driven content, such as live streams, short-form videos, or podcasts. Examples: Streamer, online video creator, social media influencer, podcaster.

(10) Ushers, Lobby Attendants, and Ticket Takers (TTOC 210; SOC 39-3031): 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. Examples: ticket collector, theater usher.

(11) Locker Room, Coatroom, and Dressing Room Attendants (TTOC 211; SOC 39-3093): Provide personal items to patrons or customers in locker rooms, dressing rooms, or coatrooms. Examples: Coat checker, washroom attendant, bathhouse attendant.

Hospitality & Guest Services

(1) Baggage Porters and Bellhops (TTOC 301; SOC 39-6011): Handle baggage for travelers at transportation terminals or for guests at hotels or similar establishments. Examples: Hotel baggage handler, curbside airport check-in assistant.

(2) Concierges ((TTOC 302; SOC 39-6012): 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. Examples: Hotel guest service agent, activities concierge.

(3) Hotel, Motel, and Resort Desk Clerks (TTOC 303; SOC 43-4081): 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. Examples: Front desk clerk, registration clerk.

(4) Maids and housekeeping cleaners: (TTOC 304; SOC 37-2012): 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. Examples: Hotel maid, housekeeping staff.

Home Services

(1) Home Maintenance and Repair Workers (TTOC 401; SOCs 49-9071, 49-9098, 49-9099): Perform work to keep machines, mechanical equipment, or the structure of a building in repair. Examples: Handyman, roofer, window repairer, house painter (interior or exterior), flooring installer.

(2) Home Landscaping and Groundskeeping Workers (TTOC 402; SOC 37-3011): 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. Examples: Lawn mower, gardener, tree trimmer, weed sprayer.

(3) Home Electricians (TTOC 403; SOC 47-2111): 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. Example: Electrician.

(4) Home Plumbers (TTOC 404; SOC 47-2152): 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. Examples: Plumber, pipefitter, steamfitter, sprinkler installer.

(5) Home Heating and Air Conditioning Mechanics and Installers (TTOC 405; SOC 49-9021):

(6) Home Appliance Installers and Repairers (TTOC 406; SOC 49-9031): Repair, adjust, or install all types of electric or gas household appliances, such as refrigerators, washers, dryers, and ovens. Examples: Washing machine installer, dishwasher repairer.

(7) Home Cleaning Service Workers (TTOC 407; SOC 37-2012): 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. Examples: House cleaner, pool cleaner, carpet cleaner, window washer.

(8) Locksmiths (TTOC 408; SOC 49-9094): Repair and open locks, make keys, change locks and safe combinations, and install and repair safes. Examples: safe installer, key maker.

(9) Roadside Assistance Workers (TTOC 409; SOCs 49-3023, 53-3032): Provide roadside assistance to drivers whose vehicles have broken down. Examples: Tow truck driver, car battery technician, tire repairer, tire changer, car fuel deliverer.

Personal Services

(1) Personal Care and Service Workers (TTOC 501; SOCs 31-1122, 39-9099): 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. Examples: Elderly companion, personal care aide, butler, house sitter, personal valet.

(2) Private Event Planners (TTOC 502; SOC 13-1121): Coordinate activities of staff or clients to make arrangements for private events. Examples: Wedding planner, party planner.

(3) Private Event and Portrait Photographers (TTOC 503; SOC 27-4021): 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. Examples: Wedding photographer, headshot photographer.

(4) Private Event Videographers (TTOC 504; SOC 27-4031): Operate video or film camera to record images or scenes of private events. Example: Wedding videographer.

(5) Event Officiants (TTOC 505; SOC 21-2010): Lead and facilitate the ceremony for life events such as weddings or funerals. Ceremonies may be religious or civil services. Examples: Wedding officiant, funeral celebrant, clergy, vow renewal officiant.

(6) Pet Caretakers (TTOC 506; SOC 39-2021): Feed, water, groom, bathe, exercise, or otherwise provide care to promote and maintain the well-being of pets. Examples: Pet groomer, pet sitter, pet walker, kennel worker, pet trainer.

(7) Tutors (TTOC 507; SOC 25-3041): 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. Examples: Reading tutor, math tutor, language tutor.

(8) Nannies and Babysitters (TTOC 508; SOC 39-9011): Attend to children at businesses and private households. Perform a variety of tasks, such as dressing, feeding, bathing, and overseeing play. Examples: Au pair, child sitter at hotels and gyms.

Personal Appearance and Wellness

(1) Skincare Specialists (TTOC 601; SOC 39-5094): Provide skincare treatments to face and body to enhance an individual's appearance. Examples: Facialist, electrologist, spa esthetician.

(2) Massage Therapists (TTOC 602; SOC 31-9011): 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. Examples: Masseuse, deep tissue massage therapist, sports massage therapist.

(3) Barbers, Hairdressers, Hairstylists, and Cosmetologists (TTOC 603; SOC 39-5012, 39-5011): Provide beauty or barbering services, such as cutting, coloring, and styling hair, massaging and treating scalps, trimming beards or giving shaves. Examples: Wig stylist, beautician, hair colorist, hair cutter.

(4) Shampooers (TTOC 604; SOC 39-5093): Shampoo and rinse customers' hair. Examples: Scalp treatment specialist, shampoo assistant.

(5) Manicurists and Pedicurists (TTOC 605; SOC 39-5092): Clean and shape customers' fingernails and toenails. May polish or decorate nails. Examples: Nail technician, fingernail sculptor, nail painter.

(6) Eyebrow Threading and Waxing Technicians (TTOC 606; SOC 39-5091): Enhance and maintain clients' eyebrows using techniques such as threading, waxing, or tweezing. Example: Eyebrow waxer.

(7) Makeup Artists (TTOC 607; SOC 39-9031): Design and apply makeup looks. Examples: Wedding makeup artist, party makeup artist.

(8) Exercise Trainers and Group Fitness Instructors (TTOC 608; SOC 27-1019): 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. Examples: Aerobics trainer, yoga instructor, personal trainer.

(9) Tattoo Artists and Piercers (TTOC 609; SOC 51-6052): 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. Examples: Tattoo artist, ear piercer, nose piercer.

(10) Tailors (TTOC 610; SOC 51-6041): Design, make, alter, repair, or fit garments. Examples: Tailor, seamstress, clothing alterations worker.

(11) Shoe and Leather Workers and Repairers (TTOC 611; SOC 39-5012): Construct, decorate, or repair leather and leather-like products, such as luggage, shoes, and saddles. May use hand tools. Examples: Cobbler, shoe shiner.

Recreation and Instruction

(1) Golf Caddies (TTOC 701; SOC 39-3091): 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. Examples: Golf caddie, golf cart attendant.

(2) Self-Enrichment Teachers (TTOC 702; SOC 25-3021): Teach or instruct individuals or groups for the primary purpose of self-enrichment, rather than for an occupational objective, educational attainment, competition, or fitness. Examples: Knitting instructor, piano teacher, art instructor, dance teacher.

(3) Recreational and Tour Pilots (TTOC 703; SOC 25-3021): 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. Examples: Helicopter tour pilot, hot air balloon aeronaut, skydiving pilot.

(4) Tour Guides and Escorts (TTOC 704; SOC 39-7011): Escort individuals or groups on sightseeing tours or through places of interest, such as industrial establishments, public buildings, and art galleries. Examples: Museum guide, sightseeing guide.

(5) Travel Guides (TTOC 705; SOC 39-7012): Plan, organize, and conduct long-distance travel, tours, and expeditions for individuals and groups. Examples: Cruise director, river expedition guide.

(6) Sports and Recreation Instructors (TTOC 706; SOC 53-2012): Teach or instruct individuals or groups for the primary purpose of recreation, rather than for an occupational objective, educational attainment, competition, or fitness. Examples: Diving instructor, ski instructor, tennis teacher, surfing instructor.

Transportation and Delivery

(1) Parking and Valet Attendants (TTOC 801; SOC 53-6021): 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. Examples: Parking garage attendant, valet parker.

(2) Taxi and Rideshare Drivers and Chauffeurs (TTOC 802; SOC 53-3054): Drive a motor vehicle to transport passengers on a planned or unplanned basis. Examples: Cab driver, personal driver.

(3) Shuttle Drivers (TTOC 803; SOC 53-3053): 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. Examples: Airport shuttle driver, hotel shuttle driver, rental car shuttle driver.

(4) Goods Delivery People (TTOC 804; SOC 53-3031): 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. Example: Pizza delivery driver, grocery delivery driver, bicycle courier, package delivery person, appliance delivery driver, furniture delivery person.

(5) Personal Vehicle and Equipment Cleaners (TTOC 805; SOC 53-7061): Wash or otherwise clean personal vehicles, machinery, and other equipment. Use such materials as water, cleaning agents, brushes, cloths, and hoses. Examples: Car wash attendant, auto detailer, boat waxer.

(6) Private and Charter Bus Drivers (TTOC 806; SOC 53-3052): Drive bus or motor coach for charters or private carriage. May assist passengers with baggage. Examples: Motor coach bus driver, tour bus driver.

(7) Water Taxi Operators and Charter Boat Workers (TTOC 807; SOC 53-5022): Operate water taxi boats or provide services to passengers on private charter boats. May assist in navigational activities. Examples: Water taxi captain, air boat operator, charter boat deckhand, charter boat steward.

(8) Rickshaw, Pedicab, and Carriage Drivers (TTOC 808; SOC 53-6099): Operate rickshaw, pedicab, or carriage to transport passengers. Examples: Horse drawn carriage driver, bike taxi driver.

(9) Home Movers (TTOC 809; SOC 53-7062): Manually move furniture, boxes, luggage, or other materials to or from a home or dwelling. Examples: Furniture mover, packer.

For a discussion of the deduction for qualified tips, see Parker Tax ¶81,701.

Disclaimer: This publication does not, and is not intended to, provide legal, tax or accounting advice, and readers should consult their tax advisors concerning the application of tax laws to their particular situations. This analysis is not tax advice and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer. The information contained herein is general in nature and based on authorities that are subject to change. Parker Tax Publishing guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. Parker Tax Publishing assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect information contained herein.

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