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Home/2025 Refund Checkup/Tipped Occupations
Refund Checkup · ReferenceFinal Treasury list · Tax years 2025–2028

Is your job on the tipped-occupation list?

The IRS lists 71 occupations whose workers customarily receive tips — the jobs eligible for the 2025 "no tax on tips" deduction. Here's the full list by category, with the deep guide for each where we have one.

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By the Master Plan Bookkeeping tax representation practice
IRS-authorized representation practice

The list that decides eligibility

The 2025 “no tax on tips” deduction isn't open to everyone who receives a tip — it's tied to a specific list of occupations that customarily and regularly received tips on or before December 31, 2024. Treasury and the IRS published that list (each entry carries a Treasury Tipped Occupation Code), and it's reproduced in full below. If your occupation is on it and you reported tips, you can deduct up to $25,000 of those tips — with or without itemizing — for tax years 2025 through 2028.

Beverage & Food Service

10 roles

Front- and back-of-house restaurant, bar, and food-service roles.

Entertainment & Events

11 roles

Casino, performance, and event-floor roles.

  • 201Gambling dealersguide →
  • 202Gambling change persons & booth cashiers
  • 203Gambling cage workers
  • 204Gambling & sports book writers and runners
  • 205Dancers
  • 206Musicians & singersguide →
  • 207Disc jockeys (except radio)
  • 208Entertainers & performers
  • 209Digital content creators
  • 210Ushers, lobby attendants & ticket takers
  • 211Locker room, coatroom & dressing room attendants

Hospitality & Guest Services

4 roles

Hotel, motel, and resort guest-facing roles.

Home Services

9 roles

In-home trades and maintenance. (Shop/construction trade overtime is covered separately.)

  • 401Home maintenance & repair workers
  • 402Home landscaping & groundskeeping workers
  • 403Home electriciansguide →
  • 404Home plumbersguide →
  • 405Home heating & air conditioning mechanics/installers
  • 406Home appliance installers & repairers
  • 407Home cleaning service workers
  • 408Locksmiths
  • 409Roadside assistance workers

Personal Services

10 roles

Event, care, and personal-service roles.

Personal Appearance & Wellness

11 roles

Salon, spa, barbershop, and body-art roles.

Recreation & Instruction

6 roles

Golf, tour, and recreation roles.

Transportation & Delivery

10 roles

Driving, delivery, and parking roles.

— On the list ≠ automatic deduction —

A few listed occupations — cooks, dishwashers, and in-home trades — don't always receive tips. Being on the list makes the occupation eligible; the deduction still only applies to tips you actually received and reported. No reported tips, no deduction — even if your title is here.

Found your job? Here's what to do

If your occupation is listed and you received tips in 2025, check whether your return claimed them. Start with the tip deduction guide for how the $25,000 works, see the Schedule 1-A walkthrough for where it goes on the return, and if a 2025 return already missed it, the amended-return guide shows how to claim it back. Or just run the 60-second checkup — it screens all four 2025 deductions at once.

Source: final Treasury regulations on occupations that customarily and regularly received tips (IRS.gov/TippedOccupations). General information on the 2025 federal rules (P.L. 119-21), not tax advice — a licensed professional confirms eligibility and amounts from your documents before filing.

Your job's on the list. Are your tips on your return?

If you received tips in 2025 in a listed occupation and your return didn't claim them, an amended return recovers the difference. Free checkup, flat-fee filing through our tax partners.

Calculate Refund →Email Us
— Tipped-Occupation FAQ —

Do you qualify? Answered.

Your occupation has to be on the IRS list of jobs that customarily and regularly received tips on or before December 31, 2024 — the list on this page, drawn from the final Treasury regulations. If your occupation is listed and you received and reported tips, you can deduct those tips (up to $25,000) whether you take the standard deduction or itemize.

The list includes some back-of-house roles (cooks, dishwashers) and home trades that don't always receive tips. Being on the list makes the occupation eligible — but the deduction only applies to tips you actually received and reported. If you didn't receive tips, there's nothing to deduct even if your title is listed.

The Treasury codes are broad categories that cover many specific titles. "Personal care and service workers," for example, sweeps in a range of roles. If you regularly received tips and your work fits one of these categories, it's worth a professional review even if your precise title isn't spelled out.

Up to $25,000 of reported qualified tips per return, for tax years 2025 through 2028, phasing out above $150,000 of income ($300,000 joint). You claim it on the new Schedule 1-A. If your 2025 return already filed without it, an amended return (Form 1040-X) adds it and the IRS refunds the difference.

— Keep Reading —

Worth checking next.

Deduction Guide

The $25,000 Tip Deduction

Form Guide

Schedule 1-A, Part by Part

Refund Checkup

Amend & Claim It Back