BoomTax Tools
TTOC Lookup: Treasury Tipped Occupation Codes
Find the TTOC code for tipped occupations that appear in the IRS list for 2026 qualified tips reporting.
71
occupations
Source: IRS List of Occupations that Received Tips.
IRS page last reviewed April 23, 2026; BoomTax data checked April 27, 2026.
| TTOC | Occupation | Category | Examples | SOC code |
|---|---|---|---|---|
| 101 | Bartenders Mix and serve drinks or other refreshments to patrons, directly or through waitstaff. | 100s - Beverage and Food Service | Barkeep, mixologist, taproom attendant, sommelier | 35-3011 |
| 102 | Wait Staff Take orders and serve food and beverages to patrons at tables in dining establishments or at catered events. | 100s - Beverage and Food Service | Cocktail waitress, dining car server, banquet staff | 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. | 100s - Beverage and Food Service | Room service food server, boat hop, beer cart server | 35-3041 |
| 104 | Dining Room and Cafeteria Attendants and Bartender Helpers Facilitate food service, clean tables, remove dirty dishes, set tables, replenish supplies, and serve items such as water, condiments, and coffee to patrons. | 100s - Beverage and Food Service | Bar back, bar helper, busser | 35-9011 |
| 105 | Chefs and Cooks Direct and may participate in preparing, seasoning, and cooking salads, soups, fish, meats, vegetables, desserts, or other foods. | 100s - Beverage and Food Service | Executive chef, pastry chef, sous chef, fast food cook, private chef, restaurant cook, saucier, food truck cook, banquet cook, caterer, chocolatier, confectioner | 35-1011, 35-2011, 35-2013, 35-2014, 35-2019 |
| 106 | Food Preparation Workers Perform food preparation duties other than cooking, such as preparing cold foods and shellfish, slicing meat, and brewing coffee or tea. | 100s - Beverage and Food Service | Salad maker, sandwich maker, fruit and vegetable parer, kitchen steward | 35-1012, 35-2021, 35-9099 |
| 107 | Fast Food and Counter Workers Serve customers at a counter or from a steam table, take orders, and serve food and beverages. May prepare food and beverages. | 100s - Beverage and Food Service | Barista, ice cream server, cafeteria server | 35-3023 |
| 108 | Dishwashers Clean dishes, kitchen, food preparation equipment, or utensils. | 100s - Beverage and Food Service | Dish room worker, silverware cleaner | 35-9021 |
| 109 | Host Staff, Restaurant, Lounge, and Coffee Shop Welcome patrons, seat them, and help ensure quality of facilities and service. | 100s - Beverage and Food Service | Maitre d'hotel, dining room host | 35-9031 |
| 110 | Bakers Mix and bake ingredients to produce breads, rolls, cookies, cakes, pies, pastries, or other baked goods. | 100s - Beverage and Food Service | Bread baker, cake baker, bagel baker, pastry finisher | 51-3011 |
| 201 | Gambling Dealers Operate table games at casinos or gaming establishments. | 200s - Entertainment and Events | Blackjack dealer, craps dealer, poker dealer, roulette dealer, pit clerk | 39-3011, 39-1013 |
| 202 | Gambling Change Persons and Booth Cashiers Exchange coins, tokens, and chips for patrons' money and operate booths. | 200s - Entertainment and Events | Slot attendant, mutuel teller | 41-2012 |
| 203 | Gambling Cage Workers Conduct financial transactions for patrons in gambling establishments. | 200s - Entertainment and Events | Casino cashier, cage cashier | 43-3041 |
| 204 | Gambling and Sports Book Writers and Runners Post information enabling patrons to wager, assist in game operation, receive and record wagers, and pay out winnings. | 200s - Entertainment and Events | Betting runner, bingo worker, keno runner, race book writer | 39-3012 |
| 205 | Dancers Perform dances. | 200s - Entertainment and Events | Club dancer, dance artist | 27-2031 |
| 206 | Musicians and Singers Play one or more musical instruments or sing. | 200s - Entertainment and Events | Instrumentalist, accompanist, lounge singer | 27-2042 |
| 207 | Disc Jockeys, Except Radio Play prerecorded music for live audiences and may emcee. | 200s - Entertainment and Events | Deejay, club DJ | 27-2091 |
| 208 | Entertainers and Performers Entertain audiences with artistic expression. | 200s - Entertainment and Events | Comedian, clown, magician, street performer | 27-2099 |
| 209 | Digital Content Creators Produce and publish entertainment and personality-driven content on digital platforms. | 200s - Entertainment and Events | Streamer, online video creator, social media influencer, podcaster | 27-2099 |
| 210 | Ushers, Lobby Attendants, and Ticket Takers Assist patrons at entertainment events by collecting tickets, assisting with seating, and locating facilities. | 200s - Entertainment and Events | Ticket collector, theater usher | 39-3031 |
| 211 | Locker Room, Coatroom, and Dressing Room Attendants Provide personal items to patrons in locker rooms, dressing rooms, or coatrooms. | 200s - Entertainment and Events | Coat checker, washroom attendant, bathhouse attendant | 39-3093 |
| 301 | Baggage Porters and Bellhops Handle baggage for travelers or guests. | 300s - Hospitality and Guest Services | Hotel baggage handler, curbside airport check-in assistant, doorman | 39-6011 |
| 302 | Concierges Assist patrons at hotels or apartment buildings with personal services and arrangements. | 300s - Hospitality and Guest Services | Hotel guest service agent, activities concierge | 39-6012 |
| 303 | Hotel, Motel, and Resort Desk Clerks Register and assign rooms, issue keys, and manage records and reservations. | 300s - Hospitality and Guest Services | Front desk clerk, registration clerk | 43-4081 |
| 304 | Maids and Housekeeping Cleaners Perform light cleaning duties to keep commercial establishments, such as hotels, clean and orderly. | 300s - Hospitality and Guest Services | Hotel maid, housekeeping staff | 37-2012 |
| 401 | Home Maintenance and Repair Workers Perform work to keep machines, mechanical equipment, or building structures in repair. May maintain furniture or antiques. | 400s - Home Services | Handyman, roofer, window repairer, house painter, flooring installer, piano tuner, furniture restorer, antique repairer | 49-9071, 49-9098, 49-9099, 49-9063, 49-2097, 51-7021 |
| 402 | Home Landscaping and Groundskeeping Workers Landscape or maintain grounds using hand or power tools. | 400s - Home Services | Lawn mower, gardener, tree trimmer, weed sprayer | 37-3011 |
| 403 | Home Electricians Install, maintain, and repair electrical wiring, equipment, and fixtures. | 400s - Home Services | Electrician | 47-2111 |
| 404 | Home Plumbers Assemble, install, alter, and repair pipelines or pipe systems. | 400s - Home Services | Plumber, pipefitter, steamfitter, sprinkler installer | 47-2152 |
| 405 | Home Heating and Air Conditioning Mechanics and Installers Install or repair heating, central air conditioning, HVAC, or refrigeration systems. | 400s - Home Services | Air conditioning repairer, heating system installer, chimney sweep | 49-9021 |
| 406 | Home Appliance Installers and Repairers Repair, adjust, or install household appliances. | 400s - Home Services | Washing machine installer, dishwasher repairer | 49-9031 |
| 407 | Home Cleaning Service Workers Perform cleaning duties in private households. | 400s - Home Services | House cleaner, pool cleaner, carpet cleaner, window washer | 37-2012 |
| 408 | Locksmiths Repair and open locks, make keys, and install and repair safes. | 400s - Home Services | Safe installer, key maker | 49-9094 |
| 409 | Roadside Assistance Workers Provide on-road assistance to drivers whose vehicles have broken down. | 400s - Home Services | Tow truck driver, car battery technician, tire repairer, tire changer, car fuel deliverer | 49-3023, 53-3032 |
| 501 | Personal Care and Service Workers Provide personalized assistance to individuals with disabilities or illness with daily living tasks. | 500s - Personal Services | Elderly companion, personal care aide, butler, house sitter, personal valet | 31-1122, 39-9099 |
| 502 | Private Event Planners Coordinate activities and arrangements for private events and may provide decor and creative design. | 500s - Personal Services | Wedding planner, party planner | 13-1121 |
| 503 | Private Event and Portrait Photographers Photograph people, landscapes, or other subjects and may use lighting and editing. | 500s - Personal Services | Wedding photographer, headshot photographer | 27-4021 |
| 504 | Private Event Videographers Operate video or film cameras to record images or scenes of private events. | 500s - Personal Services | Wedding videographer | 27-4031 |
| 505 | Event Officiants Lead and facilitate ceremonies for life events like weddings or funerals. | 500s - Personal Services | Wedding officiant, funeral celebrant, clergy, vow renewal officiant | 21-2011 |
| 506 | Pet and Show Animal Caretakers Feed, groom, bathe, exercise, and care for pets or show animals. | 500s - Personal Services | Pet groomer, pet sitter, pet walker, kennel worker, pet trainer, horse groomer | 39-2021 |
| 507 | Tutors Instruct students in academic subjects in person or remotely. | 500s - Personal Services | Reading tutor, math tutor, language tutor | 25-3041 |
| 508 | Nannies and Babysitters Attend to children in businesses or private households and perform tasks like dressing, feeding, and bathing. | 500s - Personal Services | Au pair, child sitter at hotels and gyms | 39-9011 |
| 509 | Visual Artists Create original visual artwork using any of a wide variety of media and techniques. | 500s - Personal Services | Ice sculptor, caricature sketch artist | 27-1013 |
| 510 | Floral Designers Design, cut, and arrange live, dried, or artificial flowers and foliage. | 500s - Personal Services | Corsage maker, florist, flower arranger, event florist | 27-1023 |
| 601 | Skincare Specialists Provide skincare treatments to the face and body to enhance appearance. | 600s - Personal Appearance and Wellness | Facialist, electrologist, spa esthetician | 39-5094 |
| 602 | Massage Therapists Perform therapeutic massages of soft tissues and joints and may assist in assessment and therapy plans. | 600s - Personal Appearance and Wellness | Masseuse, deep tissue massage therapist, sports massage therapist | 31-9011 |
| 603 | Barbers, Hairdressers, Hairstylists, and Cosmetologists Provide beauty or barbering services such as cutting, coloring, styling hair, scalp treatments, and shaving. | 600s - Personal Appearance and Wellness | Wig stylist, beautician, hair colorist, hair cutter | 39-5012, 39-5011 |
| 604 | Shampooers Shampoo and rinse customers' hair. | 600s - Personal Appearance and Wellness | Scalp treatment specialist, shampoo assistant | 39-5093 |
| 605 | Manicurists and Pedicurists Clean and shape customers' fingernails and toenails and may polish or decorate nails. | 600s - Personal Appearance and Wellness | Nail technician, fingernail sculptor, nail painter | 39-5092 |
| 606 | Eyebrow and Eyelash Technicians Enhance and maintain clients' eyebrows using threading, waxing, or tweezing. Enhance clients' eyelashes using tinting or extensions. | 600s - Personal Appearance and Wellness | Eyebrow waxer | 39-5012 |
| 607 | Makeup Artists Design and apply makeup looks. | 600s - Personal Appearance and Wellness | Wedding makeup artist, party makeup artist | 39-5091 |
| 608 | Exercise Trainers and Group Fitness Instructors Instruct or coach groups or individuals in exercise activities for personal fitness. | 600s - Personal Appearance and Wellness | Aerobics trainer, yoga instructor, personal trainer | 39-9031 |
| 609 | Tattoo Artists and Piercers Design and execute tattoos, create openings for jewelry, and advise on aftercare. | 600s - Personal Appearance and Wellness | Tattoo artist, ear piercer, nose piercer | 27-1019 |
| 610 | Tailors Design, make, alter, repair, or fit garments. | 600s - Personal Appearance and Wellness | Tailor, seamstress, clothing alterations worker | 51-6052 |
| 611 | Shoe and Leather Workers and Repairers Construct, decorate, or repair leather products such as luggage and shoes. | 600s - Personal Appearance and Wellness | Cobbler, shoe shiner | 51-6041 |
| 701 | Golf Caddies Assist a golfer during a round by carrying a bag and advising on play. | 700s - Recreation and Instruction | Golf caddie, golf cart attendant | 39-3091 |
| 702 | Self-Enrichment Teachers Teach individuals or groups for self-enrichment, not occupational instruction. | 700s - Recreation and Instruction | Knitting instructor, piano teacher, art instructor, dance teacher | 25-3021 |
| 703 | Recreational and Tour Pilots Pilot aircraft for recreational or touring purposes, excluding commercial airline pilots. | 700s - Recreation and Instruction | Helicopter tour pilot, hot air balloon aeronaut, skydiving pilot | 53-2012 |
| 704 | Tour Guides Guide individuals or groups on sightseeing tours. | 700s - Recreation and Instruction | Museum guide, sightseeing guide | 39-7011 |
| 705 | Travel Guides Plan and conduct long-distance travel, tours, and expeditions. | 700s - Recreation and Instruction | Cruise director, river expedition guide | 39-7012 |
| 706 | Sports and Recreation Instructors Teach sports or recreational skills for leisure. | 700s - Recreation and Instruction | Diving instructor, ski instructor, tennis teacher, surfing instructor | 25-3021 |
| 801 | Parking and Valet Attendants Park vehicles or issue tickets for customers in a parking lot or garage and may collect fees. | 800s - Transportation and Delivery | Parking garage attendant, valet parker | 53-6021 |
| 802 | Taxi and Rideshare Drivers and Chauffeurs Drive a motor vehicle to transport passengers on a planned or unplanned basis. | 800s - Transportation and Delivery | Cab driver, personal driver, platform/app-based rideshare driver | 53-3054 |
| 803 | Shuttle Drivers Drive a motor vehicle to transport passengers on a planned route and scheduled basis, excluding municipal bus and school bus drivers. | 800s - Transportation and Delivery | Airport shuttle driver, hotel shuttle driver, rental car shuttle driver | 53-3053 |
| 804 | Goods Delivery People Drive a truck or other vehicle to deliver goods, such as food products, appliances, furniture, or packages. May take orders or collect payment at delivery. | 800s - Transportation and Delivery | Pizza delivery driver, grocery delivery driver, floral delivery, bicycle courier, package delivery person, appliance delivery driver, furniture delivery person, app/platform-based delivery person | 53-3031 |
| 805 | Personal Vehicle and Equipment Cleaners Wash or otherwise clean personal vehicles and equipment. | 800s - Transportation and Delivery | Car wash attendant, auto detailer, boat waxer | 53-7061 |
| 806 | Private and Charter Bus Drivers Drive a bus or motor coach for charters or private carriage and may assist with baggage. | 800s - Transportation and Delivery | Motor coach bus driver, tour bus driver | 53-3052 |
| 807 | Water Taxi Operators and Charter Boat Workers Operate water taxi boats or provide services to passengers on private charter boats. | 800s - Transportation and Delivery | Water taxi captain, air boat operator, charter boat deckhand, charter boat steward | 53-5022 |
| 808 | Rickshaw, Pedicab, and Carriage Drivers Operate a rickshaw, pedicab, or carriage to transport passengers. | 800s - Transportation and Delivery | Horse drawn carriage driver, bike taxi driver | 53-6099 |
| 809 | Home Movers Manually move furniture, instruments, art, boxes, or luggage to or from homes. | 800s - Transportation and Delivery | Furniture mover, packer, piano mover, art mover | 53-7062 |
| 810 | Gas Pump Attendant Pump gas for customers at a gas station. May clean windshields, check oil levels, or check tire pressure during refueling. | 800s - Transportation and Delivery | Gas pumper | 53-6031 |
No TTOC matches found.
Try a broader job title, example, category, or SOC code.
2026 Reporting
Where TTOC codes show up
Beginning with 2026 information returns, qualified tips and Treasury Tipped Occupation Codes are reported in new or expanded fields across employee and nonemployee forms.
Form W-2
Qualified tips: box 12, code TP
TTOC: box 14b
Form 1099-NEC
Qualified tips: box 1b
TTOC: box 1c
Overtime: box 1d
Form 1099-MISC
Qualified tips: box 13a
TTOC: box 13b
Overtime: box 14
Form 1099-K
Qualified tips: box 1c
TTOC: box 1d
Quick Reference
What to verify before filing
- Confirm the worker performed services in an IRS-listed tipped occupation.
- Use the occupation actually tied to the qualified tips, not only the worker's general job family.
- Keep payroll, contractor, platform, or payment records that support the tip and occupation reporting.
- For 1099-NEC and 1099-MISC, confirm whether the worker is a contractor before using the 1099 workflow.
TTOC questions employers are asking
What is a Treasury Tipped Occupation Code?
A Treasury Tipped Occupation Code is a three-digit code assigned by Treasury and the IRS to occupations that customarily and regularly received tips on or before December 31, 2024.
Does every tipped worker need a TTOC?
The code is tied to qualified tips for occupations on the IRS list. The worker's form reporting should use the code for the occupation in which the qualified tips were earned.
Can one worker have more than one TTOC?
Yes. IRS guidance refers to Treasury Tipped Occupation Code(s), so more than one code can apply when a worker earned qualified tips in more than one listed occupation.
Which 1099 forms include TTOC fields?
For 2026 reporting, Form 1099-NEC reports the TTOC in box 1c, Form 1099-MISC reports it in box 13b, and Form 1099-K reports it in box 1d.
1099 filing
Ready to file 1099s with 2026 tip reporting fields?
Use the lookup above to identify the right TTOC codes, then prepare, validate, e-file, and deliver recipient copies through BoomTax.
The information provided by this wizard is for educational purposes only. Always consult with a tax or legal professional to determine the correct information for your filing situation. BoomTax does not provide tax or legal advice.