Decode your tip deduction. Statute-cited.
The OBBBA / P.L. 119-21 §70201 qualified-tips and qualified-overtime above-the-line deduction. Enter your occupation and wages — get a statute-cited eligibility verdict, your deduction amount after phase-out, and a state-conformity check.
Covers all 71 Treasury Tipped Occupation Codes from the final reg (TD 10044, 91 FR 19026). Computed in your browser — nothing stored. Last verified 2026-05-07.
- Statute-cited verdicts
- 100% client-side math
- Informational, not tax advice
TTOC decoder
TTOC tip-deduction decoder
Pick an occupation, set your tax year and filing status, and enter your wages and MAGI to see the deduction math. The output here will update once you press Calculate.
- P.L. 119-21 §70201 cited inline
- $25,000 tips cap · $12,500 / $25,000 overtime
- All 71 Treasury Tipped Occupation Codes
- 100% client-side — nothing stored
- Amend window open through 2029-04-15
- State-conformity check included
By the numbers
Treasury Tipped Occupation Codes
Qualified-tips deduction cap
Qualified-overtime cap (single)
Jurisdictions in the conformity matrix
Tax years covered · 2025–2028
Statutory caps: $25,000 qualified-tips deduction and $12,500 (single) / $25,000 (MFJ) qualified-overtime deduction, per 26 USC §224(b)(1) / §225(b)(1).
Personalized calculation
TTOC decoder
The decoder above runs entirely in your browser: enter your occupation, wages, filing status, and MAGI to get a statute-cited eligibility verdict, your deduction amount after phase-out, and a state-conformity check.[1]
First time? Try a sample scenario before entering your own numbers.
Statute-cited expansion
Start with the basics
The answers behind the answer
Four primary-source-cited explainers covering the deduction, the W-2 reporting line, the amend window, and state conformity.
What is a TTOC?
Treasury Tipped Occupation Codes — the 71-trade list that determines who can claim the qualified-tips deduction.
W-2 Box 14b explained
What Box 14b means, how it differs from Box 12 codes TP and TT, and how to read it on your TY2026 W-2.
Amend a prior return
Filed TY2025 without claiming the deduction? The 3-year amend window stays open through 2029-04-15.
State conformity
Whether your state piggybacks on the federal AGI-based deduction, decouples, or has not decided yet.
Actionable artifact
Most searched
Top 10 occupations
Quick links to the per-occupation guides workers ask about most. Each page is statute-cited and pre-fills the decoder to that trade.
How it works
From your occupation to a clear next step
No account, no upsell to read your result. The whole flow runs client-side in under a minute.
Pick your occupation
Eligibility starts with your Treasury Tipped Occupation Code. Choose the trade that matches your W-2 Box 14b.
Enter wages + MAGI
Tips, overtime, filing status, and modified AGI. Everything is computed in your browser — nothing is sent or stored.
Get a statute-cited verdict
Eligible, reduced after phase-out, or excluded — each band traces to the controlling statute or final reg.
Take the next step
Claim on Schedule 1-A, amend a prior return through 2029-04-15, or validate a wrong Box 14b code.
Primary sources
Every claim traces to a primary source
Each statute claim on this site links to one of the following. Last-verified dates render inline with each citation footnote.
- P.L. 119-21 §70201
- Statute creating the qualified-tips and qualified-overtime above-the-line deductions for tax years 2025–2028. Policy state — Last verified2026-05-07Verify on congress.gov
- IRS Notice 2025-69
- TY2025 transition guidance — “reasonable methods” for identifying TTOC occupations and the SSTB carve-out holding pattern. Policy state — Last verified2026-05-07Verify on irs.gov
- TD 10044 / 91 FR 19026
- Final regulation containing the binding 71-occupation TTOC list for TY2026 onward. Policy state — Last verified2026-05-07Verify on federalregister.gov
Full citation index: /sources.
Questions
What tipped workers ask
The deduction is real, and the window is open.
The OBBBA “no tax on tips” deduction is written into law for tax years 2025–2028. You don’t have to itemize, and if you already filed without it, the amend window stays open through 2029-04-15. Take a quiet minute, run your numbers, and see where you stand.
Client-side · no account
See what your tip deduction is worth.
Enter your occupation and wages for a statute-cited read on the OBBBA qualified-tips and qualified-overtime deductions — eligible, reduced, or excluded.
Informational, not tax advice. All math is computed in your browser — nothing is stored.