Every occupation on the tips list
All 71 occupations from the final regulations, with the Treasury Tipped Occupation Code your employer reports in box 14b of your W-2. The official titles are broader than everyday job titles, so check the examples if yours is not obvious.
Beverage and food servicecodes 100s
Restaurant, bar and counter work, including the back-of-house roles that share in a tip pool.
- Bartenders101You mix and serve drinks, either straight to customers at the bar or through the servers working the floor.Examples: Barkeep, mixologist, taproom attendant, sommelier
- Wait staff102Official title: Wait StaffYou take orders and bring food and drinks to people at tables, in a restaurant or at a catered event.Examples: Cocktail waitress, dining car server, banquet staff
- Non-restaurant food and beverage servers103Official title: Food or Beverage Servers, Non-restaurantYou serve food or drink somewhere that is not a restaurant — hotel rooms, a care home dining room, or a cart out on a golf course.Examples: Room service food server, boat hop, beer cart server
- Dining room attendants and bartender helpers104Official title: Dining Room and Cafeteria Attendants and Bartender HelpersYou clear and reset tables, keep the bar stocked, and keep service running — as a busser, barback or dining room attendant.Examples: Bar back, bar helper, busser
- Chefs and cooks105Official title: Chefs and CooksYou cook — in a restaurant kitchen, a food truck, a client’s home, or a catering operation.Examples: Executive chef, pastry chef, sous chef, fast food cook, private chef, restaurant cook, saucier, food truck cook, banquet cook, caterer, chocolatier, confectioner
- Food preparation workers106Official title: Food Preparation WorkersYou do the prep that is not cooking — building salads and sandwiches, portioning, breaking down produce, brewing.Examples: Salad maker, sandwich maker, fruit and vegetable parer, kitchen steward
- Fast food and counter workers107Official title: Fast Food and Counter WorkersYou serve customers at a counter — taking orders, making drinks, handing food over, taking payment.Examples: Barista, ice cream server, cafeteria server
- Dishwashers108You run the dish pit — washing dishes, glassware, utensils and kitchen equipment.Examples: Dish room worker, silverware cleaner
- Restaurant host staff109Official title: Host Staff, Restaurant, Lounge, and Coffee ShopYou greet guests, manage the book and the floor, and seat people.Examples: Maître d’hôtel, dining room host
- Bakers110You bake — bread, pastry, cakes, bagels — whether in a production bakery or behind a retail counter.Examples: Bread baker, cake baker, bagel baker, pastry finisher
Entertainment and eventscodes 200s
Casino floor work, performers, and the front-of-house staff at venues and events.
- Gambling dealers201Official title: Gambling DealersYou deal or run a table game — blackjack, craps, poker, roulette — and handle the chips and payouts.Examples: Blackjack dealer, craps dealer, poker dealer, roulette dealer, pit clerk
- Gambling change persons and booth cashiers202Official title: Gambling Change Persons and Booth CashiersYou handle change, chips and payouts on the casino floor or from a booth.Examples: Slot attendant, mutuel teller
- Gambling cage workers203Official title: Gambling Cage WorkersYou work the casino cage — cashing out chips and tickets, handling credit and check cashing, balancing the drawer.Examples: Casino cashier, cage cashier
- Sports book writers and runners204Official title: Gambling and Sports Book Writers and RunnersYou take and pay out bets, run keno or bingo, and handle tickets in a race or sports book.Examples: Betting runner, bingo worker, keno runner, race book writer
- Dancers205You perform as a dancer, in a club or as a booked artist.Examples: Club dancer, dance artist
- Musicians and singers206Official title: Musicians and SingersYou play or sing — in a bar or lounge, at events, or as a hired accompanist.Examples: Instrumentalist, accompanist, lounge singer
- Disc jockeys207Official title: Disc Jockeys, Except RadioYou DJ for a live audience — a club night, a party, a wedding reception — and may also MC.Examples: Deejay, club DJ
- Entertainers and performers208Official title: Entertainers and PerformersYou perform for an audience — comedy, magic, character work, street performance.Examples: Comedian, clown, magician, street performer
- Digital content creators209Official title: Digital Content CreatorsYou make and publish content online — live streams, short videos, podcasts — as yourself.Examples: Streamer, online video creator, social media influencer, podcaster
- Ushers and ticket takers210Official title: Ushers, Lobby Attendants, and Ticket TakersYou take tickets and help patrons find their seats and their way around a venue.Examples: Ticket collector, theater usher
- Coatroom and locker room attendants211Official title: Locker Room, Coatroom, and Dressing Room AttendantsYou run a coat check, a locker room or a washroom, handing patrons what they need.Examples: Coat checker, washroom attendant, bathhouse attendant
Hospitality and guest servicescodes 300s
Hotel and resort roles, from the front desk to housekeeping.
- Bellhops and baggage porters301Official title: Baggage Porters and BellhopsYou handle guests’ luggage at a hotel or a transport terminal, or work the door.Examples: Hotel baggage handler, curbside airport check-in assistant, doorman
- Concierges302You help hotel guests or residents with bookings, transport, recommendations and requests.Examples: Hotel guest service agent, activities concierge
- Hotel desk clerks303Official title: Hotel, Motel, and Resort Desk ClerksYou check guests in and out, assign rooms, handle reservations and settle accounts.Examples: Front desk clerk, registration clerk
- Hotel housekeepers304Official title: Maids and Housekeeping CleanersYou clean and service guest rooms and public areas in a hotel or similar establishment.Examples: Hotel maid, housekeeping staff
Home servicescodes 400s
Trades and cleaning work performed at a customer’s home. Commercial and industrial jobs sit outside these codes.
- Home maintenance and repair workers401Official title: Home Maintenance and Repair WorkersYou repair and maintain homes and their contents — general handywork, roofing, painting, flooring, or restoring furniture and instruments.Examples: Handyman, roofer, window repairer, house painter (interior or exterior), flooring installer, piano tuner, furniture restorer, antique repairer
- Landscapers and groundskeepers402Official title: Home Landscaping and Groundskeeping WorkersYou maintain or landscape the grounds of homes — mowing, planting, trimming, irrigation.Examples: Lawn mower, gardener, tree trimmer, weed sprayer
- Home electricians403Official title: Home ElectriciansYou install, maintain and repair electrical wiring, fixtures and systems in homes.Examples: Electrician
- Home plumbers404Official title: Home PlumbersYou install and repair the pipework and fittings that carry water and gas around a home.Examples: Plumber, pipefitter, steamfitter, sprinkler installer
- HVAC mechanics and installers405Official title: Home Heating and Air Conditioning Mechanics and InstallersYou install and repair home heating, cooling and refrigeration systems — and, under this code, sweep chimneys.Examples: Air conditioning repairer, heating system installer, chimney sweep
- Appliance installers and repairers406Official title: Home Appliance Installers and RepairersYou install and repair household appliances — fridges, washers, dryers, ovens.Examples: Washing machine installer, dishwasher repairer
- House cleaners407Official title: Home Cleaning Service WorkersYou clean private homes — general housekeeping, or specialist work like carpets, windows or pools.Examples: House cleaner, pool cleaner, carpet cleaner, window washer
- Locksmiths408You open, repair, change and install locks and safes, and cut keys.Examples: Safe installer, key maker
- Roadside assistance workers409Official title: Roadside Assistance WorkersYou help drivers whose vehicles have broken down — towing, jump starts, tyre changes, fuel delivery.Examples: Tow truck driver, car battery technician, tire repairer, tire changer, car fuel deliverer
Personal servicescodes 500s
Care work, private events, animals, children, and the creative roles hired for personal occasions.
- Personal care and service workers501Official title: Personal Care and Service WorkersYou provide hands-on daily care and personal assistance to someone who needs help with the ordinary business of living.Examples: Elderly companion, personal care aide, butler, house sitter, personal valet
- Private event planners502Official title: Private Event PlannersYou plan and run private events — weddings, parties — coordinating vendors, staff and design.Examples: Wedding planner, party planner
- Event and portrait photographers503Official title: Private Event and Portrait PhotographersYou photograph people and occasions — weddings, portraits, headshots — and deliver finished images.Examples: Wedding photographer, headshot photographer
- Event videographers504Official title: Private Event VideographersYou film private events — weddings especially — and cut the footage into a finished film.Examples: Wedding videographer
- Event officiants505Official title: Event OfficiantsYou lead ceremonies for weddings, funerals and other life events, religious or civil.Examples: Wedding officiant, funeral celebrant, clergy, vow renewal officiant
- Pet and show animal caretakers506Official title: Pet and Show Animal CaretakersYou look after animals — grooming, walking, sitting, boarding or training them.Examples: Pet groomer, pet sitter, pet walker, kennel worker, pet trainer, horse groomer
- Tutors507You teach individual students or small groups outside their formal schooling, in person or online.Examples: Reading tutor, math tutor, language tutor
- Nannies and babysitters508Official title: Nannies and BabysittersYou care for children — in a family home, or at a hotel or gym childcare service.Examples: Au pair, child sitter at hotels and gyms
- Visual artists509Official title: Visual ArtistsYou make original visual work — the code has in mind artists working live, like caricaturists and ice sculptors.Examples: Ice sculptor, caricature sketch artist
- Floral designers510Official title: Floral DesignersYou design and build floral arrangements — shop work, or flowers for events and weddings.Examples: Corsage maker, florist, flower arranger, event florist
Personal appearance and wellnesscodes 600s
Salon, spa, barbering, body art, fitness and garment work.
- Skincare specialists601Official title: Skincare SpecialistsYou give facials and other skincare treatments as an esthetician, facialist or electrologist.Examples: Facialist, electrologist, spa esthetician
- Massage therapists602Official title: Massage TherapistsYou give therapeutic massage — deep tissue, sports, relaxation — to clients.Examples: Masseuse, deep tissue massage therapist, sports massage therapist
- Barbers, hairdressers and hairstylists603Official title: Barbers, Hairdressers, Hairstylists, and CosmetologistsYou cut, colour and style hair, or provide barbering services like beard trims and shaves.Examples: Wig stylist, beautician, hair colorist, hair cutter
- Shampooers604You shampoo, rinse and treat clients’ hair at the bowl, usually supporting a stylist.Examples: Scalp treatment specialist, shampoo assistant
- Manicurists and pedicurists605Official title: Manicurists and PedicuristsYou do manicures, pedicures and nail art as a nail technician.Examples: Nail technician, fingernail sculptor, nail painter
- Eyebrow and eyelash technicians606Official title: Eyebrow and Eyelash TechniciansYou shape brows by threading, waxing or tweezing, and tint or extend lashes.Examples: Eyebrow waxer
- Makeup artists607Official title: Makeup ArtistsYou design and apply makeup for clients — weddings, events, parties.Examples: Wedding makeup artist, party makeup artist
- Fitness trainers and group instructors608Official title: Exercise Trainers and Group Fitness InstructorsYou train or instruct people in exercise — personal training, yoga, group fitness classes.Examples: Aerobics trainer, yoga instructor, personal trainer
- Tattoo artists and piercers609Official title: Tattoo Artists and PiercersYou tattoo clients or perform piercings, and advise on aftercare.Examples: Tattoo artist, ear piercer, nose piercer
- Tailors610You make, alter, repair and fit clothing.Examples: Tailor, seamstress, clothing alterations worker
- Shoe and leather workers611Official title: Shoe and Leather Workers and RepairersYou repair and make shoes, bags, luggage and other leather goods — or shine shoes.Examples: Cobbler, shoe shiner
Recreation and instructioncodes 700s
Guiding, teaching and instructing for recreation rather than for a qualification.
- Golf caddies701Official title: Golf CaddiesYou caddie for golfers — carrying the bag, managing clubs and advising on club selection and strategy.Examples: Golf caddie, golf cart attendant
- Self-enrichment teachers702Official title: Self-Enrichment TeachersYou teach for enjoyment rather than for a qualification — music lessons, craft classes, art, dance.Examples: Knitting instructor, piano teacher, art instructor, dance teacher
- Recreational and tour pilots703Official title: Recreational and Tour PilotsYou fly sightseeing, recreational or jump flights — helicopters, light aircraft, balloons.Examples: Helicopter tour pilot, hot air balloon aeronaut, skydiving pilot
- Tour guides704Official title: Tour GuidesYou guide people around sights, museums, buildings and places of interest.Examples: Museum guide, sightseeing guide
- Travel guides705Official title: Travel GuidesYou plan and lead multi-day travel — expeditions, river trips, cruises and long tours.Examples: Cruise director, river expedition guide
- Sports and recreation instructors706Official title: Sports and Recreation InstructorsYou teach a sport for recreation — skiing, surfing, diving, tennis — rather than for competition or certification.Examples: Diving instructor, ski instructor, tennis teacher, surfing instructor
Transportation and deliverycodes 800s
Moving people and goods — by car, van, boat, bike, bus or carriage.
- Parking and valet attendants801Official title: Parking and Valet AttendantsYou park and retrieve customers’ cars, or manage a parking lot or garage.Examples: Parking garage attendant, valet parker
- Taxi and rideshare drivers802Official title: Taxi and Rideshare Drivers and ChauffeursYou drive passengers — as a cab driver, a chauffeur, or on a rideshare app.Examples: Cab driver, personal driver, platform/app-based rideshare driver
- Shuttle drivers803Official title: Shuttle DriversYou drive a scheduled shuttle — hotel, airport or rental car — on a fixed route.Examples: Airport shuttle driver, hotel shuttle driver, rental car shuttle driver
- Delivery drivers and couriers804Official title: Goods Delivery PeopleYou deliver goods — food, groceries, packages, furniture — by van, car or bike.Examples: Pizza delivery driver, grocery delivery driver, floral delivery, bicycle courier, package delivery person, appliance delivery driver, furniture delivery person, app/platform-based delivery person
- Vehicle and equipment cleaners805Official title: Personal Vehicle and Equipment CleanersYou wash and detail personal vehicles, boats and equipment.Examples: Car wash attendant, auto detailer, boat waxer
- Private and charter bus drivers806Official title: Private and Charter Bus DriversYou drive a coach or bus for private charters and tours.Examples: Motor coach bus driver, tour bus driver
- Water taxi and charter boat workers807Official title: Water Taxi Operators and Charter Boat WorkersYou operate a water taxi or work aboard a private charter boat as crew.Examples: Water taxi captain, air boat operator, charter boat deckhand, charter boat steward
- Rickshaw, pedicab and carriage drivers808Official title: Rickshaw, Pedicab, and Carriage DriversYou carry passengers by pedicab, rickshaw or horse-drawn carriage.Examples: Horse drawn carriage driver, bike taxi driver
- Home movers809Official title: Home MoversYou move people’s belongings into and out of homes — furniture, boxes, pianos, artwork.Examples: Furniture mover, packer, piano mover, art mover
- Gas pump attendants810Official title: Gas Pump AttendantYou pump fuel for customers, and may clean windshields or check oil and tyres while doing it.Examples: Gas pumper
Source: T.D. 10044 — final regulations on occupations that customarily and regularly received tips, Treas. Reg. § 1.224-1(h) table 1. Filed 2026-04-10, effective 2026-06-12. Transcribed and last verified 2026-09-08. Read the regulations.