Executive Summary for the Taxpayer
The One Big, Beautiful Bill Act (OBBBA) has established a specific list of 71 Treasury Tipped Occupation Codes (TTOC) that qualify for the "no tax on tips" federal deduction starting in 2026. Employers must utilize these specific three-digit codes in Box 14b of Form W-2 to ensure compliance with new IRS reporting standards [IRC § 6053].

The Regulatory Framework of the OBBBA

The enactment of the One Big, Beautiful Bill Act (OBBBA) has fundamentally altered the landscape of tip income reporting.
This legislation mandates a standardized classification system for any worker seeking to claim the newly created federal tip tax deduction.
The IRS has finalized a comprehensive list of 71 occupations that "customarily and regularly" receive tips, assigning each a unique Treasury Tipped Occupation Code (TTOC).

Failure to align an employee's job title with these specific codes may result in the denial of the deduction.
For the 2026 tax year, the IRS has introduced Box 14b on Form W-2, specifically for the TTOC identifier.
Qualified tips must also be reported in Box 12 using code TP, as outlined in the latest Treasury Regulations [Treas. Reg. § 31.6053-1].

At Brick Taxes llc, we focus on the technical precision required for IRS representation.
If your business is transitioning to these new reporting standards, you must audit your payroll software for TTOC compatibility immediately.
Our Enrolled Agents are currently assisting clients with the structural changes needed to navigate these IRS-mandated updates.

The 8 Primary Categories of Tipped Labor

The IRS has organized the 71 occupations into eight distinct functional categories.
Each category corresponds to a specific numerical range, facilitating a more organized audit trail for the Department of the Treasury.
These categories represent the "Architect’s Blueprint" for the new tip-free tax environment.

1. 100s: Beverage and Food Service
2. 200s: Entertainment and Events
3. 300s: Hospitality and Guest Services
4. 400s: Home Services
5. 500s: Personal Services
6. 600s: Personal Appearance and Wellness
7. 700s: Recreation and Instruction
8. 800s: Transportation and Delivery

Full Treasury Tipped Occupation Code (TTOC) Master List

The following list provides the authoritative mapping for every recognized tipped occupation under the OBBBA.
You should cross-reference these codes with the Standard Occupational Classification (SOC) system to ensure accurate filing.
Precision here is non-negotiable for defense against future IRS audits.

100s – Beverage and Food Service (101–110)

• 101: Bartenders
• 102: Wait Staff (Restaurant Servers)
• 103: Food Servers, Non-restaurant
• 104: Dining Room and Cafeteria Attendants
• 105: Chefs and Cooks
• 106: Food Preparation Workers
• 107: Fast Food and Counter Workers
• 108: Dishwashers
• 109: Host Staff (Lounge, Coffee Shop)
• 110: Bakers

200s – Entertainment and Events (201–211)

• 201: Gambling Dealers
• 202: Gambling Change Persons and Booth Cashiers
• 203: Gambling Cage Workers
• 204: Gambling and Sports Book Writers/Runners
• 205: Dancers
• 206: Musicians and Singers
• 207: Disc Jockeys (Non-radio)
• 208: Entertainers and Performers
• 209: Digital Content Creators (Live Event Context)
• 210: Ushers, Lobby Attendants, and Ticket Takers
• 211: Locker Room, Coatroom, and Dressing Room Attendants

300s – Hospitality and Guest Services (301–304)

• 301: Baggage Porters and Bellhops
• 302: Concierges
• 303: Hotel, Motel, and Resort Desk Clerks
• 304: Maids and Housekeeping Cleaners

Deep Dive into Home Services (TTOC 400s)

The 400-series codes cover essential services provided at a taxpayer's residence.
The inclusion of technical trades in this category represents a significant expansion of the traditional definition of "tipped labor."
Each of these roles now requires rigorous documentation of tip frequency to maintain qualified status under the OBBBA.

400s – Home Services (401–409)

• 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 (HVAC)
• 406: Home Appliance Installers and Repairers
• 407: Home Cleaning Service Workers
• 408: Locksmiths
• 409: Roadside Assistance Workers

One notable surprise in this category is TTOC 405: Home Heating and Air Conditioning Mechanics and Installers (HVAC).
Historically, these professionals were viewed through the lens of technical service contracts rather than a tipped economy.
The IRS now recognizes that residential HVAC services frequently involve discretionary gratuities for high-precision work.

500s – Personal Services (501–510)

• 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 (Sitters and Walkers)
• 507: Tutors
• 508: Nannies and Babysitters
• 509: Visual Artists
• 510: Floral Designers

Two more surprises sit right in the 500s: TTOC 509: Visual Artists and TTOC 510: Floral Designers.
That means people do not need to go hunting through a longer list to confirm whether these creative-service roles made the cut.
Taxpayers in these roles must now differentiate between standard fees and qualified tips to maximize their OBBBA benefits.

Specialized Personal Appearance and Recreation

The 600 and 700 categories cover wellness and recreational instruction.
These sectors have long-standing tipping traditions, but the OBBBA provides the first codified list for federal tax exemption.
As an Enrolled Agent (EA) firm, we advise these professionals to maintain a contemporaneous record of all cash and digital gratuities.

600s – Personal Appearance and Wellness (601–611)

• 601: Skincare Specialists
• 602: Massage Therapists
• 603: Barbers, Hairdressers, and Cosmetologists
• 604: Shampooers
• 605: Manicurists and Pedicurists
• 606: Eyebrow Threading and Waxing Technicians
• 607: Makeup Artists
• 608: Exercise Trainers and Fitness Instructors
• 609: Tattoo Artists and Piercers
• 610: Tailors
• 611: Shoe and Leather Workers

700s – Recreation and Instruction (701–706)

• 701: Golf Caddies
• 702: Self-Enrichment Teachers (Music, Art)
• 703: Recreational and Tour Pilots
• 704: Tour Guides and Escorts
• 705: Travel Guides
• 706: Sports and Recreation Instructors

Transportation and Delivery: The 800 Series

The final category addresses the mobility and logistics sectors.
With the rise of the gig economy, the 800-series codes are among the most frequently utilized by independent contractors and W2 employees alike.
The OBBBA requires strict adherence to these codes to differentiate between delivery fees and tip-eligible income.

800s – Transportation and Delivery (801–810)

• 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
• 810: Gas Pump Attendants

A few of the bigger surprises in the 800s are easy to miss if you are skimming, so here they are plainly: TTOC 807: Water Taxi Operators and Charter Boat Workers and TTOC 810: Gas Pump Attendants.
Gas pump attendants, while regionally specific, now have a federal mechanism for protecting tip income.
If you work around marinas, tours, or charter operations, the correct code for charter boat workers is TTOC 807, not TTOC 806.

Compliance and Recordkeeping Requirements

The IRS has emphasized that the "List of 71" is the only authoritative source for OBBBA eligibility.
If an occupation is not listed, the tips received are generally subject to federal income tax under current statutes.
Employers must verify that their payroll systems are updated for the 2026 filing season to include Box 14b data.

Individual taxpayers should retain all tip logs and employer-issued receipts.
In the event of an IRS audit, the burden of proof rests with the taxpayer to demonstrate that the income falls under the correct TTOC classification.
For those facing a Statutory Notice of Deficiency or other tax matters, professional representation by an Enrolled Agent is recommended.

Brick Taxes llc operates as a shield for our clients in the face of complex regulatory shifts.
We provide the mathematical symmetry and technical oversight required to ensure your filings are beyond reproach.
Do not rely on outdated lists or general advice when the IRS has provided a precise framework.

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Official Authorities Referenced

• Internal Revenue Code § 6053 – Reporting of Tips
• Treasury Regulation § 31.6053-1 – Report of tips by employee to employer
• IRS Publication 1244 – Employee's Daily Record of Tips and Report to Employer
• One Big, Beautiful Bill Act (OBBBA) Final Regulations – 2026 Implementation Guidelines