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Personal Appearance and Wellness
Makeup Artists
TTOC 607 · Box 14b expected code 607
Makeup artists — bridal MUAs, event MUAs, department-store counter staff at Sephora and similar — sit in TTOC 607. Tipping conventions differ sharply between bridal-event work (high cash gratuities) and counter retail work (where tips are uncommon), but for any MUA who customarily receives tips, the §224 deduction applies.[1][2][3]
Personalized calculation
Calculate your deduction.
The decoder below is pre-filled to Makeup Artists (TTOC 607). Enter your tax year, filing status, wages, and MAGI to see the cap and phase-out math run against your numbers. Compute is 100% client-side — nothing about your wages or MAGI leaves this page.
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.
Statute-cited expansion
Statute and trade context.
Enabling statute: P.L. 119-21 §70201 (qualified tips) [1], codified at 26 USC §224[2].
TTOC list source: 26 CFR §1.224-1 (TD 10044, 91 FR 19026, April 13, 2026); the list places this trade in the 600s (Personal Appearance and Wellness) category at code 607[3].
Transition relief: IRS Notice 2025-69 §3 (qualified-tips reporting transition relief for tax year 2025) and §6 (SSTB transition relief while §1.224-1(g) is reserved) [4][5].
W-2 mechanics: Box 14b carries the TTOC under §6051(a)(18); Box 12 code TP carries the cash-tip dollar figure[6][7].
Bridal vs counter mechanics
Bridal-event MUAs typically work as 1099-NEC contractors or sole proprietors. The §224 deduction is computed from the MUA's own books — bridal-party cash gratuities, app-processed tip lines, and contracted gratuity add-ons (which must be customer-elected, not bundled mandatory service charges, to qualify).
Department-store counter MUAs are W-2 employees. Tipping is uncommon at the counter; if the trade-shift includes tipped event work (in-store private appointments), the tip income flows through Box 14b TTOC 607 and Box 12 code TP.
Box 14b verification tips for makeup artists
Makeup artists straddle three operating models — bridal-event freelance, department-store counter W-2, and entertainment-industry production crew — and the Box 14b verification logic is different for each. When a tax year 2026 W-2 arrives, the first sanity check is whether the role even produces a W-2: bridal MUAs are usually 1099-NEC sole proprietors with no W-2 to verify; entertainment-production MUAs may be union W-2 (IATSE Local 706) with TTOC 607 in Box 14b; counter MUAs at Sephora, Ulta, or department-store cosmetic counters are W-2 with mixed tipping conventions. Pick the path before working the §224 math.
The second sanity check applies to W-2 counter MUAs: whether the counter shifts include any tipped activities. Walk-in counter consultations are usually not tipped (the customer pays the product price, not a service fee); private in-store appointments where the customer elects an MUA service slot are sometimes tipped. The Box 12 code TP figure should reflect only the in-store-appointment tip income, not a notional industry rate.
The third sanity check applies to bridal-event MUAs operating Schedule C: the line between qualified tips and bundled package gratuities is the load-bearing distinction. A bridal-package contract that says “$1,200 plus 18% gratuity included” is creating wages or service-charge income, not qualified tips — the bride did not have the choice to override or skip the 18%. A contract that says “$1,200; gratuities are appreciated and at the bride's discretion” followed by a customer-elected cash or app tip on event day produces qualified tips. The §224 figure flows from the customer-elected portion only.
If a counter or production-W-2 employer cannot or will not issue a W-2c within a reasonable period, the IRS-blessed escalation is Form 4852 (Substitute for Form W-2). For bridal-event MUAs on Schedule C, no W-2 mechanic applies — the §224 deduction is computed from the MUA's own books, and the load-bearing evidence is the appointment ledger plus the customer-elected tip log.
Tipping conventions for this trade
Tipping conventions for this trade vary by venue, region, and service tier.
Common payroll mistakes
Bundled bridal package mandatory gratuity
A pre-included tip in a bridal package is wages, not a qualified tip. The customer must be free to set the amount.
1099 vs W-2 confusion
Bridal MUAs are usually 1099 / Schedule C; counter MUAs are W-2. Pick the right path before working §224.
Actionable artifact
Next steps for makeup artists.
If you filed your 2025 return without the §224 deduction, the amend window under §6511(a) generally runs through April 15, 2029. Form 1040-X with Schedule 1-A is the path.[1]
Amend walkthrough →For tax year 2026 onward, your W-2 should show TTOC 607 in Box 14b. If it shows 000 or is blank, the validator helps you decide whether to request a Form W-2c.[1]
Box 14b validator →