{"id":80843,"date":"2026-04-17T08:00:00","date_gmt":"2026-04-17T13:00:00","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=80843"},"modified":"2026-04-13T10:45:16","modified_gmt":"2026-04-13T15:45:16","slug":"irs-issues-final-list-of-tip-professions-for-ob3","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-issues-final-list-of-tip-professions-for-ob3\/","title":{"rendered":"IRS issues final list of tip professions for OB3"},"content":{"rendered":"\n

The US Department of the Treasury and the IRS recently issued the final regulations<\/a> on the \u201cNo Tax on Tips\u201d provision.<\/p>\n\n\n

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The One, Big, Beautiful Bill<\/a> final regulations provide the list of occupations that receive tips<\/a> and define \u201cqualified tips\u201d that eligible taxpayers may claim as a deduction. Treasury and the IRS received over 300 comments, and a public hearing was held on Oct. 23, 2025. The final regulations describe the comments and how they are addressed in the final regulations.<\/p>\n\n\n\n

The final regulations list more than 70 separate occupations of tipped workers, from bartenders to water taxi operators. Additionally, the final regulations provide clarification on the definition of qualified tips, as well as guidance on other requirements under the section of the tax law defining qualified tips.<\/p>\n\n\n\n

List of occupations that receive tips<\/h2>\n\n\n\n

The List of Occupations that Receive Tips is classified by the Treasury Tipped Occupation Code system, comprising a three-digit code and description for each of the occupations listed within the final regulations. As in the proposed regulations, the final regulations group the occupations into eight categories:<\/p>\n\n\n\n