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TTOC index · Final reg TD 10044

The 71 TTOC-eligible occupations

Treasury Tipped Occupation Codes from the IRS final regulation under P.L. 119-21 §70201 (TD 10044, 91 FR 19026, April 13, 2026). Search by occupation name or TTOC code, or filter by industry. Each card links to a per-occupation guide with the decoder pre-filled to that trade.[1]

Policy state — Last verified2026-05-07Source

Personalized calculation

Showing 71 of 71 occupations

  • Bartenders

    101

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 101.

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  • Wait Staff

    102

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 102.

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  • Food or Beverage Servers, Non-restaurant

    103

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 103.

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  • Dining Room and Cafeteria Attendants and Bartender Helpers

    104

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 104.

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  • Chefs and Cooks

    105

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 105.

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  • Food Preparation Workers

    106

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 106.

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  • Fast Food and Counter Workers

    107

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 107.

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  • Dishwashers

    108

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 108.

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  • Host Staff, Restaurant, Lounge, and Coffee Shop

    109

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 109.

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  • Bakers

    110

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 110.

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  • Gambling Dealers

    201

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 201.

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  • Gambling Change Persons and Booth Cashiers

    202

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 202.

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  • Gambling Cage Workers

    203

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 203.

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  • Gambling and Sports Book Writers and Runners

    204

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 204.

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  • Dancers

    205

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 205.

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  • Musicians and Singers

    206

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 206.

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  • Disc Jockeys, Except Radio

    207

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 207.

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  • Entertainers and Performers

    208

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 208.

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  • Digital Content Creators

    209

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 209.

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  • Ushers, Lobby Attendants, and Ticket Takers

    210

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 210.

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  • Locker Room, Coatroom, and Dressing Room Attendants

    211

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 211.

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  • Baggage Porters and Bellhops

    301

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 301.

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  • Concierges

    302

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 302.

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  • Hotel, Motel, and Resort Desk Clerks

    303

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 303.

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  • Maids and Housekeeping Cleaners

    304

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 304.

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  • Home Maintenance and Repair Workers

    401

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 401.

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  • Home Landscaping and Groundskeeping Workers

    402

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 402.

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  • Home Electricians

    403

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 403.

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  • Home Plumbers

    404

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 404.

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  • Home Heating and Air Conditioning Mechanics and Installers

    405

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 405.

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  • Home Appliance Installers and Repairers

    406

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 406.

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  • Home Cleaning Service Workers

    407

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 407.

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  • Locksmiths

    408

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 408.

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  • Roadside Assistance Workers

    409

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 409.

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  • Personal Care and Service Workers

    501

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 501.

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  • Private Event Planners

    502

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 502.

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  • Private Event and Portrait Photographers

    503

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 503.

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  • Private Event Videographers

    504

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 504.

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  • Event Officiants

    505

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 505.

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  • Pet and Show Animal Caretakers

    506

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 506.

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  • Tutors

    507

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 507.

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  • Nannies and Babysitters

    508

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 508.

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  • Visual Artists

    509

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 509.

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  • Floral Designers

    510

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 510.

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  • Skincare Specialists

    601

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 601.

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  • Massage Therapists

    602

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 602.

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  • Barbers, Hairdressers, Hairstylists, and Cosmetologists

    603

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 603.

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  • Shampooers

    604

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 604.

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  • Manicurists and Pedicurists

    605

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 605.

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  • Eyebrow and Eyelash Technicians

    606

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 606.

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  • Makeup Artists

    607

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 607.

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  • Exercise Trainers and Group Fitness Instructors

    608

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 608.

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  • Tattoo Artists and Piercers

    609

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 609.

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  • Tailors

    610

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 610.

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  • Shoe and Leather Workers and Repairers

    611

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 611.

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  • Golf Caddies

    701

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 701.

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  • Self-Enrichment Teachers

    702

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 702.

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  • Recreational and Tour Pilots

    703

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 703.

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  • Tour Guides

    704

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 704.

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  • Travel Guides

    705

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 705.

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  • Sports and Recreation Instructors

    706

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 706.

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  • Parking and Valet Attendants

    801

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 801.

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  • Taxi and Rideshare Drivers and Chauffeurs

    802

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 802.

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  • Shuttle Drivers

    803

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 803.

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  • Goods Delivery People

    804

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 804.

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  • Personal Vehicle and Equipment Cleaners

    805

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 805.

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  • Private and Charter Bus Drivers

    806

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 806.

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  • Water Taxi Operators and Charter Boat Workers

    807

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 807.

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  • Rickshaw, Pedicab, and Carriage Drivers

    808

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 808.

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  • Home Movers

    809

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 809.

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  • Gas Pump Attendants

    810

    Tip wages from this occupation qualify under the transition-relief framework; W-2 Box 14b expected: 810.

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Statute-cited expansion

Categories in the final reg

The 71-occupation list is grouped into 8 categories by the final reg. The five filter chips above map the categories into broader buckets for browsing.

  • 100s — Beverage and Food Service · 10 occupations
  • 200s — Entertainment and Events · 11 occupations
  • 300s — Hospitality and Guest Services · 4 occupations
  • 400s — Home Services · 9 occupations
  • 500s — Personal Services · 10 occupations
  • 600s — Personal Appearance and Wellness · 11 occupations
  • 700s — Recreation and Instruction · 6 occupations
  • 800s — Transportation and Delivery · 10 occupations

Actionable artifact

Once you find your occupation

  1. 1. Open the per-occupation page.

    Each card links to a guide with the decoder pre-filled to that occupation, the expected Box 14b code, and the industry-specific eligibility nuance.

  2. 2. Run the decoder.

    Enter your wages, MAGI, and filing status. The decoder produces a verdict, the math, and a state-conformity callout. /decode →

  3. 3. Box 14b on the W-2 wrong?

    Use the dedicated employer surface at /box-14b-validator to generate a W-2c request letter.