Search the list
| Code | Occupation | Category |
|---|---|---|
| 101 | Bartenders | Beverage and Food Service |
| 102 | Wait Staff | Beverage and Food Service |
| 103 | Food and Beverage Servers, Nonrestaurant | Beverage and Food Service |
| 104 | Dining Room and Cafeteria Attendants and Bartender Helpers | Beverage and Food Service |
| 105 | Chefs and Cooks | Beverage and Food Service |
| 106 | Food Preparation Workers | Beverage and Food Service |
| 107 | Fast Food and Counter Workers | Beverage and Food Service |
| 108 | Dishwashers | Beverage and Food Service |
| 109 | Host Staff, Restaurant, Lounge, and Coffee Shop | Beverage and Food Service |
| 110 | Bakers | Beverage and Food Service |
| 201 | Gambling Dealers | Entertainment and Events |
| 202 | Gambling Change Persons and Booth Cashiers | Entertainment and Events |
| 203 | Gambling Cage Workers | Entertainment and Events |
| 204 | Gambling and Sports Book Writers and Runners | Entertainment and Events |
| 205 | Dancers | Entertainment and Events |
| 206 | Musicians and Singers | Entertainment and Events |
| 207 | Disc Jockeys, Except Radio | Entertainment and Events |
| 208 | Entertainers and Performers | Entertainment and Events |
| 209 | Digital Content Creators | Entertainment and Events |
| 210 | Ushers, Lobby Attendants, and Ticket Takers | Entertainment and Events |
| 211 | Locker Room, Coatroom, and Dressing Room Attendants | Entertainment and Events |
| 301 | Baggage Porters and Bellhops | Hospitality and Guest Services |
| 302 | Concierges | Hospitality and Guest Services |
| 303 | Hotel, Motel, and Resort Desk Clerks | Hospitality and Guest Services |
| 304 | Maids and Housekeeping Cleaners | Hospitality and Guest Services |
| 401 | Home Maintenance and Repair Workers | Home Services |
| 402 | Home Landscaping and Groundskeeping Workers | Home Services |
| 403 | Home Electricians | Home Services |
| 404 | Home Plumbers | Home Services |
| 405 | Home Heating and Air Conditioning Mechanics and Installers | Home Services |
| 406 | Home Appliance Installers and Repairers | Home Services |
| 407 | Home Cleaning Service Workers | Home Services |
| 408 | Locksmiths | Home Services |
| 409 | Roadside Assistance Workers | Home Services |
| 501 | Personal Care and Service Workers | Personal Services |
| 502 | Private Event Planners | Personal Services |
| 503 | Private Event and Portrait Photographers | Personal Services |
| 504 | Private Event Videographers | Personal Services |
| 505 | Event Officiants | Personal Services |
| 506 | Pet and Show Animal Caretakers | Personal Services |
| 507 | Tutors | Personal Services |
| 508 | Nannies and Babysitters | Personal Services |
| 509 | Visual Artists | Personal Services |
| 510 | Floral Designers | Personal Services |
| 601 | Skincare Specialists | Personal Appearance and Wellness |
| 602 | Massage Therapists | Personal Appearance and Wellness |
| 603 | Barbers, Hairdressers, Hairstylists, and Cosmetologists | Personal Appearance and Wellness |
| 604 | Shampooers | Personal Appearance and Wellness |
| 605 | Manicurists and Pedicurists | Personal Appearance and Wellness |
| 606 | Eyebrow and Eyelash Technicians | Personal Appearance and Wellness |
| 607 | Makeup Artists | Personal Appearance and Wellness |
| 608 | Exercise Trainers and Group Fitness Instructors | Personal Appearance and Wellness |
| 609 | Tattoo Artists and Piercers | Personal Appearance and Wellness |
| 610 | Tailors | Personal Appearance and Wellness |
| 611 | Shoe and Leather Workers and Repairers | Personal Appearance and Wellness |
| 701 | Golf Caddies | Recreation and Instruction |
| 702 | Self-Enrichment Teachers | Recreation and Instruction |
| 703 | Sports and Recreation Instructors | Recreation and Instruction |
| 704 | Tour Guides | Recreation and Instruction |
| 705 | Travel Guides | Recreation and Instruction |
| 706 | Recreational and Tour Pilots | Recreation and Instruction |
| 801 | Parking and Valet Attendants | Transportation and Delivery |
| 802 | Taxi and Rideshare Drivers and Chauffeurs | Transportation and Delivery |
| 803 | Shuttle Drivers | Transportation and Delivery |
| 804 | Goods Delivery People | Transportation and Delivery |
| 805 | Personal Vehicle and Equipment Cleaners | Transportation and Delivery |
| 806 | Private and Charter Bus Drivers | Transportation and Delivery |
| 807 | Water Taxi Operators and Charter Boat Workers | Transportation and Delivery |
| 808 | Rickshaw, Pedicab, and Carriage Drivers | Transportation and Delivery |
| 809 | Home Movers | Transportation and Delivery |
| 810 | Gas Pump Attendants | Transportation and Delivery |
| 000 | Job not on the Treasury list | If 000 is the only code, the tips don't qualify |
How the codes work on the W-2
- Box 14b holds up to two codes. If someone earned tips in two jobs, like bartending and serving, enter both. With three or more, the IRS lets you enter any two, but if any tips came from a job not on the list, one of the two must be 000.
- Enter 000 when the job isn't on the list. Only when 000 is the sole code are the employee's tips treated as not qualifying.
- The codes go with the tips in box 12, code TP. See how to report tips on the 2026 W-2.
What changed in the final list
The final regulations published in April 2026 kept every occupation from the 2025 proposal and added three: 509 Visual Artists, 510 Floral Designers and 810 Gas Pump Attendants. They also renamed four: 103 is now Food and Beverage Servers, Nonrestaurant; 506 is Pet and Show Animal Caretakers; 606 is Eyebrow and Eyelash Technicians; and 704 is Tour Guides (summary of the final rule; IRS announcement).
A listed job title isn't the whole test. The tips must also be voluntary, and the duties must match the occupation. A restaurant manager's tip for handling a complaint doesn't count, for example. The employee is primarily responsible for checking that their occupation is on the list.
The batch version totals each employee's reported tips for code TP, picks their box 14b codes, and works out code TT overtime from the same timesheet.
Questions
What goes in W-2 box 14b?
The employee's Treasury Tipped Occupation Code: the three-digit code for the job in which they received tips. Up to two codes can be entered, and 000 means the job isn't on the Treasury list.
What is the code for servers and bartenders?
Wait staff are 102 and bartenders are 101. Food and beverage servers outside restaurants are 103, and bartender helpers and dining room attendants are 104.
What if an employee worked two tipped jobs?
Enter both codes in box 14b. If they had tips in three or more jobs, the IRS lets you enter any two. If any of the tips came from a job not on the list, one of the two must be 000.