Treasury Names Occupations Eligible for No Tax on Tips
The U.S. Treasury Department recently named the occupations that will be eligible for the No Tax on Tips deduction enacted by the One Big Beautiful Bill Act that was signed into law on July 4, 2025. It is expected that the Treasury will release more detailed guidance soon.
The full list is as follows:
1. Food service
- Bakers
- Bartenders
- Chefs and cooks
- Dining room and cafeteria attendants and bartender helpers
- Dishwashers
- Fast food and counter workers
- Food prep workers
- Food servers, non-restaurant
- Host staff, restaurant, lounge and coffee shop
- Wait staff
2. Entertainment
- Dancers
- Digital content creators
- DJs (does not include radio)
- Entertainers and performers
- Gambling and sports book writers and runners
- Gambling cage workers
- Gambling change persons and booth cashiers
- Gambling dealers
- Locker room, coatroom and dressing room attendants
- Musicians and singers
- Ushers, lobby attendants and ticket takers
3. Hospitality
- Baggage porters and bellhops
- Concierges
- Hotel, motel and resort desk clerks
- Maids and housekeeping cleaners
4. Home services
- Home appliance installers and repairers
- Home cleaning service workers
- Home electricians
- Home landscaping and groundskeeping workers
- Home maintenance and repair workers
- Home plumbers
- HVAC mechanics and installers
- Locksmiths
- Roadside assistance workers
5. Personal services
- Event officiants
- Nannies and babysitters
- Personal care and service workers
- Pet caretakers
- Private event and portrait photographers
- Private event planners
- Private event videographers
- Tutors
6. Personal appearance and wellness
- Barbers, hairdressers, hairstylists and cosmetologists
- Exercise trainers and group fitness instructors
- Eyebrow threading and waxing technicians
- Makeup artists
- Manicurists and pedicurists
- Massage therapists
- Shampooers
- Shoe and leather workers and repairers
- Skincare specialists
- Tailors
- Tattoo artists and piercers
7. Recreation and instruction
- Golf caddies
- Recreational and tour pilots
- Self-enrichment teachers
- Sports and recreation instructors
- Tour guides and escorts
- Travel guides
8. Transportation and delivery
- Goods delivery people
- Home movers
- Parking and valet attendants
- Personal vehicle and equipment cleaners
- Private and charter bus drivers
- Rickshaw, pedicab and carriage drivers
- Shuttle drivers
- Taxi and rideshare drivers and chauffeurs
- Water taxi operators and charter boat workers
For more information on the No Tax on Tips deduction, see the IRS fact sheet.