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Tipped occupation code finder

Find the Treasury Tipped Occupation Code for a job, read what each of the 71 codes covers in the regulation’s own words, and work out exactly what to enter in the code box on Form W-2, 1099-NEC, 1099-MISC or 1099-K.

Basis Treas. Reg. 1.224-1(h), table 1 (T.D. 10044, April 13, 2026); 2026 instructions for Forms W-2, 1099-NEC, 1099-MISC and 1099-KPrivacy runs in your browser; nothing you enter is sent or storedThe rules Treasury Tipped Occupation Codes guide

Choose the occupations the worker received tips in during the year with you, and see what to enter in the code box.

Pick up to three occupations the worker received tips in. The answer follows the 2026 instructions for Forms W-2 (box 14b), 1099-NEC (box 1c), 1099-MISC (box 13b) and 1099-K (box 1d): up to two codes, any two of three or more, and 000 when any tips came from an occupation that is not on the list.

All 71 codes

Each entry gives the code, the occupation, the description and examples from the regulation (the IRS web list shortens most descriptions) and the related 2018 Standard Occupational Classification (SOC) code. The list is closed, but the examples are not: a job title that is not printed under a code can still fall within it. Codes marked “Added in the final list” were not in the September 2025 proposal.

No code matches. The list is closed, so an occupation that fits none of these takes 000; check the descriptions of the nearest group first.

Beverage and food service (101 to 110)

101
Bartenders

Mix and serve drinks or other refreshments to patrons, directly or through waitstaff.

Examples: Barkeep, mixologist, taproom attendant, sommelierSOC 35-3011

102
Wait staff

Take orders and serve food and beverages to patrons at tables in dining establishments or at catered events.

Examples: Cocktail waitress, dining car server, banquet staffSOC 35-3031

103
Food or beverage servers, non-restaurant

Serve food or beverages 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 serverSOC 35-3041

104
Dining room and cafeteria attendants and bartender helpers

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, busserSOC 35-9011

105
Chefs and cooks

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, fast food cook, private chef, restaurant cook, saucier, food truck cook, banquet cook, caterer, chocolatier, confectionerSOC 35-1011, 35-2011, 35-2013, 35-2014, 35-2019

106
Food preparation workers

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 stewardSOC 35-1012, 35-2021, 35-9099

107
Fast food and counter workers

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 serverSOC 35-3023

108
Dishwashers

Clean dishes, kitchen, food preparation equipment, or utensils.

Examples: Dish room worker, silverware cleanerSOC 35-9021

109
Host staff, restaurant, lounge, and coffee shop

Welcome patrons, seat them at tables or in lounge, and help ensure quality of facilities and service.

Examples: Maître d'hôtel, dining room hostSOC 35-9031

110
Bakers

Mix and bake ingredients to produce breads, rolls, cookies, cakes, pies, pastries, or other baked goods.

Examples: Bread baker, cake baker, bagel baker, pastry finisherSOC 51-3011

Entertainment and events (201 to 211)

201
Gambling dealers

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 clerkSOC 39-3011, 39-1013

202
Gambling change persons and booth cashiers

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 tellerSOC 41-2012

203
Gambling cage workers

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 cashierSOC 43-3041

204
Gambling and sports book writers and runners

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 writerSOC 39-3012

205
Dancers

Perform dances

Examples: Club dancer, dance artistSOC 27-2031

206
Musicians and singers

Play one or more musical instruments or sing.

Examples: Instrumentalist, accompanist, lounge singerSOC 27-2042

207
Disc jockeys, except radio

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 DJSOC 27-2091

208
Entertainers and performers

Entertain audiences with artistic expression.

Examples: Comedian, clown, magician, street performerSOC 27-2099

209
Digital content creators

Produce and publish on digital platforms original entertainment and personality-driven content, such as live streams, short-form videos, or podcasts.

Examples: Streamer, online video creator, social media influencer, podcasterSOC 27-2099

210
Ushers, lobby attendants, and ticket takers

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 usherSOC 39-3031

211
Locker room, coatroom, and dressing room attendants

Provide personal items to patrons or customers in locker rooms, dressing rooms, or coatrooms.

Examples: Coat checker, washroom attendant, bathhouse attendantSOC 39-3093

Hospitality and guest services (301 to 304)

301
Baggage porters and bellhops

Handle baggage for travelers at transportation terminals or for guests at hotels or similar establishments.

Examples: Hotel baggage handler, curbside airport check-in assistant, doormanSOC 39-6011

302
Concierges

Assist patrons at hotels 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 conciergeSOC 39-6012

303
Hotel, motel, and resort desk clerks

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 clerkSOC 43-4081

304
Maids and housekeeping cleaners

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 staffSOC 37-2012

Home services (401 to 409)

401
Home maintenance and repair workers

Perform work to keep machines, mechanical equipment, or the structure of a building in repair. May maintain and repair musical instruments, furniture, antiques, and non-fixtures.

Examples: Handyman, roofer, window repairer, house painter (interior or exterior), flooring installer, piano tuner, furniture restorer, antique repairerSOC 49-9071, 49-9098, 49-9099, 49-9063, 49-2097, 51-7021

402
Home landscaping and groundskeeping workers

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 sprayerSOC 37-3011

403
Home electricians

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.

Examples: ElectricianSOC 47-2111

404
Home plumbers

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 installerSOC 47-2152

405
Home heating and air conditioning mechanics and installers

Install or repair heating, central air conditioning, HVAC, or refrigeration systems, including oil burners, hot-air furnaces, and heating stoves.

Examples: Air conditioning repairer, heating system installer, chimney sweepSOC 49-9021

406
Home appliance installers and repairers

Repair, adjust, or install all types of electric or gas household appliances, such as refrigerators, washers, dryers, and ovens.

Examples: Washing machine installer, dishwasher repairerSOC 49-9031

407
Home cleaning service workers

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 washerSOC 37-2012

408
Locksmiths

Repair and open locks, make keys, change locks and safe combinations, and install and repair safes.

Examples: Safe installer, key makerSOC 49-9094

409
Roadside assistance workers

Provide on-road assistance to drivers whose vehicles have broken down.

Examples: Tow truck driver, car battery technician, tire repairer, tire changer, car fuel delivererSOC 49-3023, 53-3032

Personal services (501 to 510)

501
Personal care and service workers

Provide personalized assistance to individuals with disabilities or illness who require help with personal care and activities of daily living support (for example, 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, at a daytime nonresidential facility, or a residential facility.

Examples: Elderly companion, personal care aide, butler, house sitter, personal valetSOC 31-1122, 39-9099

502
Private event planners

Coordinate activities of staff or clients to make arrangements for private events. May provide creative design for décor and invitations.

Examples: Wedding planner, party plannerSOC 13-1121

503
Private event and portrait photographers

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 photographerSOC 27-4021

504
Private event videographers

Operate video or film camera to record images or scenes of private events.

Examples: Wedding videographerSOC 27-4031

505
Event officiants

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 officiantSOC 21-2011

506
Pet and show animal caretakers

Feed, water, groom, bathe, exercise, or otherwise provide care to promote and maintain the well-being of pets or show animals.

Examples: Pet groomer, pet sitter, pet walker, kennel worker, pet trainer, horse groomerSOC 39-2021

507
Tutors

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. May provide instruction in person or remotely.

Examples: Reading tutor, math tutor, language tutorSOC 25-3041

508
Nannies and babysitters

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 gymsSOC 39-9011

509
Visual artists Added in the final list

Create original visual artwork using any of a wide variety of media and techniques.

Examples: Ice sculptor, caricature sketch artistSOC 27-1013

510
Floral designers Added in the final list

Design, cut, and arrange live, dried, or artificial flowers and foliage.

Examples: Corsage maker, florist, flower arranger, event floristSOC 27-1023

Personal appearance and wellness (601 to 611)

601
Skincare specialists

Provide skincare treatments to face and body to enhance an individual's appearance.

Examples: Facialist, electrologist, spa estheticianSOC 39-5094

602
Massage therapists

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 therapistSOC 31-9011

603
Barbers, hairdressers, hairstylists, and cosmetologists

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 cutterSOC 39-5012, 39-5011

604
Shampooers

Shampoo and rinse customers' hair.

Examples: Scalp treatment specialist, shampoo assistantSOC 39-5093

605
Manicurists and pedicurists

Clean and shape customers' fingernails and toenails. May polish or decorate nails.

Examples: Nail technician, fingernail sculptor, nail painterSOC 39-5092

606
Eyebrow and eyelash technicians

Enhance and maintain clients' eyebrows using techniques such as threading, waxing, or tweezing. Enhance clients' eyelashes using techniques such as tinting or applying extensions.

Examples: Eyebrow waxerSOC 39-5012

607
Makeup artists

Design and apply makeup looks.

Examples: Wedding makeup artist, party makeup artistSOC 39-5091

608
Exercise trainers and group fitness instructors

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 trainerSOC 39-9031

609
Tattoo artists and piercers

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 piercerSOC 27-1019

610
Tailors

Design, make, alter, repair, or fit garments.

Examples: Tailor, seamstress, clothing alterations workerSOC 51-6052

611
Shoe and leather workers and repairers

Construct, decorate, or repair leather and leather-like products, such as luggage, shoes, and saddles. May use hand tools.

Examples: Cobbler, shoe shinerSOC 51-6041

Recreation and instruction (701 to 706)

701
Golf caddies

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 attendantSOC 39-3091

702
Self-enrichment teachers

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 teacherSOC 25-3021

703
Recreational and tour pilots

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 pilotSOC 53-2012

704
Tour guides

Guide individuals or groups on sightseeing tours or through places of interest, such as industrial establishments, public buildings, and art galleries.

Examples: Museum guide, sightseeing guideSOC 39-7011

705
Travel guides

Plan, organize, and conduct long-distance travel, tours, and expeditions for individuals and groups (covering both indoor and outdoor locations).

Examples: Cruise director, river expedition guideSOC 39-7012

706
Sports and recreation instructors

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 instructorSOC 25-3021

Transportation and delivery (801 to 810)

801
Parking and valet attendants

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 parkerSOC 53-6021

802
Taxi and rideshare drivers and chauffeurs

Drive a motor vehicle to transport passengers on a planned or unplanned basis.

Examples: Cab driver, personal driver, platform/app-based rideshare driverSOC 53-3054

803
Shuttle drivers

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 driverSOC 53-3053

804
Goods delivery people

Drive truck or other vehicle 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.

Examples: Pizza delivery driver, grocery delivery driver, floral delivery, bicycle courier, package delivery person, appliance delivery driver, furniture delivery person, app/platform-based delivery personSOC 53-3031

805
Personal vehicle and equipment cleaners

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 waxerSOC 53-7061

806
Private and charter bus drivers

Drive bus or motor coach for charters or private carriage. May assist passengers with baggage.

Examples: Motor coach bus driver, tour bus driverSOC 53-3052

807
Water taxi operators and charter boat workers

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 stewardSOC 53-5022

808
Rickshaw, pedicab, and carriage drivers

Operate rickshaw, pedicab, or carriage to transport passengers.

Examples: Horse drawn carriage driver, bike taxi driverSOC 53-6099

809
Home movers

Manually move furniture, music instruments, art, antiques, boxes, luggage, or other materials to or from a home or dwelling.

Examples: Furniture mover, packer, piano mover, art moverSOC 53-7062

810
Gas pump attendant Added in the final list

Pump gas for customers at a gas station. May also clean the windshield, check the oil level, or check the tire pressure of the customer's car in conjunction with the car being refueled.

Examples: Gas pumperSOC 53-6031

000
Nonqualifying occupation

Not on Treasury’s list. Defined only by the form instructions: if any tips were received in an occupation that does not qualify, 000 must be one of the codes. With no other code beside it, the tips are not qualified tips.

Where the codes go, the 2025 relief, what changed for 2026 and the questions the IRS has not answered: Treasury Tipped Occupation Codes guide.

🎮 Test yourself: The Tip Shuffle, a 4-minute knowledge game.