TTOC 101 Beverage and food service
Bartenders
Mix and serve drinks or other refreshments to patrons, directly or through waitstaff.
Examples: Barkeep, mixologist, taproom attendant, sommelier
Related SOC: 35-3011
71 TTOC codes
Occupations that customarily received tips
Copied from the IRS list of jobs that customarily received tips on or before December 31, 2024. All 71 codes are on this page. Use the search box to narrow them.
Source:IRS occupations that received tips on or before Dec. 31, 2024· page last reviewed 2026-06-28 · copied 2026-09-17
71 of 71 occupations
TTOC 102 Beverage and food service
Wait staff
Take orders and serve food and beverages to patrons at tables in dining establishments or at catered events.
Examples: Cocktail waitress, dining car server, banquet staff
Related SOC: 35-3031
TTOC 103 Beverage and food service
Food or beverage servers, non-restaurant
Serve food or beverages to individuals outside of a restaurant environment, such as in hotel rooms, residential care facilities, or cars.
Examples: Room service food server, boat hop, beer cart server
Related SOC: 35-3041
TTOC 104 Beverage and food service
Dining room and cafeteria attendants and bartender helpers
Facilitate food service; clean tables; remove dirty dishes; set tables; replenish supply of clean linens, silverware, glassware, and dishes; supply service bar with food; and serve items such as water, condiments, and coffee to patrons.
Examples: Bar back, bar helper, busser
Related SOC: 35-9011
TTOC 105 Beverage and food service
Chefs and cooks
Direct and may participate in the preparation, seasoning, and cooking of salads, soups, fish, meats, vegetables, desserts, or other foods.
Examples: Executive chef, pastry chef, sous chef, fast food cook, private chef, restaurant cook, saucier, food truck cook, banquet cook, caterer, chocolatier, confectioner
Related SOC: 35-1011, 35-2011, 35-2013, 35-2014, 35-2019
TTOC 106 Beverage and food service
Food preparation workers
Perform a variety of food preparation duties other than cooking, such as preparing cold foods and shellfish, slicing meat, and brewing coffee or tea.
Examples: Salad maker, sandwich maker, fruit and vegetable parer, kitchen steward
Related SOC: 35-1012, 35-2021, 35-9099
TTOC 107 Beverage and food service
Fast food and counter workers
Serve customers at counter or from a steam table; take orders and serve food and beverages; may prepare food and beverages.
Examples: Barista, ice cream server, cafeteria server
Related SOC: 35-3023
TTOC 108 Beverage and food service
Dishwashers
Clean dishes, kitchen, food preparation equipment, or utensils.
Examples: Dish room worker, silverware cleaner
Related SOC: 35-9021
TTOC 109 Beverage and food service
Host staff, restaurant, lounge, and coffee shop
Welcome patrons, seat them, and help ensure quality of facilities and service.
Examples: Maître d’hôtel, dining room host
Related SOC: 35-9031
TTOC 110 Beverage and food service
Bakers
Mix and bake ingredients to produce breads, rolls, cookies, cakes, pies, pastries, or other baked goods.
Examples: Bread baker, cake baker, bagel baker, pastry finisher
Related SOC: 51-3011
TTOC 201 Entertainment and events
Gambling dealers
Operate table games at casinos or gaming establishments.
Examples: Blackjack dealer, craps dealer, poker dealer, roulette dealer, pit clerk
Related SOC: 39-3011, 39-1013
TTOC 202 Entertainment and events
Gambling change persons and booth cashiers
Exchange coins, tokens, and chips for patrons’ money; operate booths.
Examples: Slot attendant, mutuel teller
Related SOC: 41-2012
TTOC 203 Entertainment and events
Gambling cage workers
Conduct financial transactions for patrons in gambling establishments.
Examples: Casino cashier, cage cashier
Related SOC: 43-3041
TTOC 204 Entertainment and events
Gambling and sports book writers and runners
Post information enabling patrons to wager, assist in operation of games, receive and record wagers, pay out winnings.
Examples: Betting runner, bingo worker, keno runner, race book writer
Related SOC: 39-3012
TTOC 205 Entertainment and events
Dancers
Perform dances.
Examples: Club dancer, dance artist
Related SOC: 27-2031
TTOC 206 Entertainment and events
Musicians and singers
Play one or more musical instruments or sing.
Examples: Instrumentalist, accompanist, lounge singer
Related SOC: 27-2042
TTOC 207 Entertainment and events
Disc jockeys, except radio
Play prerecorded music for live audiences; may emcee.
Examples: Deejay, club DJ
Related SOC: 27-2091
TTOC 208 Entertainment and events
Entertainers and performers
Entertain audiences with artistic expression.
Examples: Comedian, clown, magician, street performer
Related SOC: 27-2099
TTOC 209 Entertainment and events
Digital content creators
Produce and publish entertainment and personality-driven content on digital platforms.
Examples: Streamer, online video creator, social media influencer, podcaster
Related SOC: 27-2099
TTOC 210 Entertainment and events
Ushers, lobby attendants, and ticket takers
Assist patrons at entertainment events: collect tickets, assist seating, locate facilities.
Examples: Ticket collector, theater usher
Related SOC: 39-3031
TTOC 211 Entertainment and events
Locker room, coatroom, and dressing room attendants
Provide personal items to patrons in locker rooms, dressing rooms, or coatrooms.
Examples: Coat checker, washroom attendant, bathhouse attendant
Related SOC: 39-3093
TTOC 301 Hospitality and guest services
Baggage porters and bellhops
Handle baggage for travelers or guests.
Examples: Hotel baggage handler, curbside airport check-in assistant, doorman
Related SOC: 39-6011
TTOC 302 Hospitality and guest services
Concierges
Assist patrons at hotels or apartment buildings with personal services and arrangements.
Examples: Hotel guest service agent, activities concierge
Related SOC: 39-6012
TTOC 303 Hospitality and guest services
Hotel, motel, and resort desk clerks
Register and assign rooms, issue keys, manage records and reservations.
Examples: Front desk clerk, registration clerk
Related SOC: 43-4081
TTOC 304 Hospitality and guest services
Maids and housekeeping cleaners
Perform any combination of light cleaning duties to maintain commercial establishments, such as hotels, in a clean and orderly manner. Duties may include making beds, replenishing linens, cleaning rooms and halls, and vacuuming.
Examples: Hotel maid, housekeeping staff
Related SOC: 37-2012
TTOC 401 Home services
Home maintenance and repair workers
Perform work to keep machines, mechanical equipment, or building structure in repair; may maintain furniture or antiques.
Examples: Handyman, roofer, window repairer, house painter, flooring installer, piano tuner, furniture restorer, antique repairer
Related SOC: 49-9071, 49-9098, 49-9099, 49-9063, 49-2097, 51-7021
TTOC 402 Home services
Home landscaping and groundskeeping workers
Landscape or maintain grounds using hand or power tools.
Examples: Lawn mower, gardener, tree trimmer, weed sprayer
Related SOC: 37-3011
TTOC 403 Home services
Home electricians
Install, maintain, and repair electrical wiring, equipment, and fixtures.
Examples: Electrician
Related SOC: 47-2111
TTOC 404 Home services
Home plumbers
Assemble, install, alter, and repair pipelines or pipe systems.
Examples: Plumber, pipefitter, steamfitter, sprinkler installer
Related SOC: 47-2152
TTOC 405 Home services
Home heating and air conditioning mechanics and installers
Install or repair heating, central air conditioning, HVAC, or refrigeration systems.
Examples: Air conditioning repairer, heating system installer, chimney sweep
Related SOC: 49-9021
TTOC 406 Home services
Home appliance installers and repairers
Repair, adjust, or install household appliances.
Examples: Washing machine installer, dishwasher repairer
Related SOC: 49-9031
TTOC 407 Home services
Home cleaning service workers
Perform cleaning duties in private households.
Examples: House cleaner, pool cleaner, carpet cleaner, window washer
Related SOC: 37-2012
TTOC 408 Home services
Locksmiths
Repair and open locks; make keys; install and repair safes.
Examples: Safe installer, key maker
Related SOC: 49-9094
TTOC 409 Home services
Roadside assistance workers
Provide on-road assistance to drivers whose vehicles have broken down.
Examples: Tow truck driver, car battery technician, tire repairer, tire changer, car fuel deliverer
Related SOC: 49-3023, 53-3032
TTOC 501 Personal services
Personal care and service workers
Provide personalized assistance to individuals with disabilities or illness with daily living tasks.
Examples: Elderly companion, personal care aide, butler, house sitter, personal valet
Related SOC: 31-1122, 39-9099
TTOC 502 Personal services
Private event planners
Coordinate activities and arrangements for private events; may provide decor and creative design.
Examples: Wedding planner, party planner
Related SOC: 13-1121
TTOC 503 Personal services
Private event and portrait photographers
Photograph people, landscapes, or other subjects; may use lighting and editing.
Examples: Wedding photographer, headshot photographer
Related SOC: 27-4021
TTOC 504 Personal services
Private event videographers
Operate video or film camera to record images or scenes of private events.
Examples: Wedding videographer
Related SOC: 27-4031
TTOC 505 Personal services
Event officiants
Lead and facilitate ceremonies for life events like weddings or funerals.
Examples: Wedding officiant, funeral celebrant, clergy, vow renewal officiant
Related SOC: 21-2011
TTOC 506 Personal services
Pet and show animal caretakers
Feed, groom, bathe, exercise, and care for pets or show animals.
Examples: Pet groomer, pet sitter, pet walker, kennel worker, pet trainer, horse groomer
Related SOC: 39-2021
TTOC 507 Personal services
Tutors
Instruct students in academic subjects in person or remotely.
Examples: Reading tutor, math tutor, language tutor
Related SOC: 25-3041
TTOC 508 Personal services
Nannies and babysitters
Attend to children in businesses or private households; perform tasks like dressing, feeding, bathing.
Examples: Au pair, child sitter at hotels and gyms
Related SOC: 39-9011
TTOC 509 Personal services
Visual artists
Create original visual artwork using any of a wide variety of media and techniques.
Examples: Ice sculptor, caricature sketch artist
Related SOC: 27-1013
TTOC 510 Personal services
Floral designers
Design, cut, and arrange live, dried, or artificial flowers and foliage.
Examples: Corsage maker, florist, flower arranger, event florist
Related SOC: 27-1023
TTOC 601 Personal appearance and wellness
Skincare specialists
Provide skincare treatments to face and body to enhance appearance.
Examples: Facialist, electrologist, spa esthetician
Related SOC: 39-5094
TTOC 602 Personal appearance and wellness
Massage therapists
Perform therapeutic massages of soft tissues and joints; may assist in assessment and therapy plans.
Examples: Masseuse, deep tissue massage therapist, sports massage therapist
Related SOC: 31-9011
TTOC 603 Personal appearance and wellness
Barbers, hairdressers, hairstylists, and cosmetologists
Provide beauty or barbering services like cutting, coloring, styling hair, scalp treatments, shaving.
Examples: Wig stylist, beautician, hair colorist, hair cutter
Related SOC: 39-5012, 39-5011
TTOC 604 Personal appearance and wellness
Shampooers
Shampoo and rinse customer’s hair.
Examples: Scalp treatment specialist, shampoo assistant
Related SOC: 39-5093
TTOC 605 Personal appearance and wellness
Manicurists and pedicurists
Clean and shape customers' fingernails and toenails; may polish or decorate nails.
Examples: Nail technician, fingernail sculptor, nail painter
Related SOC: 39-5092
TTOC 606 Personal appearance and wellness
Eyebrow and eyelash technicians
Enhance and maintain clients' eyebrows using threading, waxing, or tweezing. Enhance clients' eyelashes using tinting or applying extensions.
Examples: Eyebrow waxer
Related SOC: 39-5012
TTOC 607 Personal appearance and wellness
Makeup artists
Design and apply makeup looks.
Examples: Wedding makeup artist, party makeup artist
Related SOC: 39-5091
TTOC 608 Personal appearance and wellness
Exercise trainers and group fitness instructors
Instruct or coach groups or individuals in exercise activities for personal fitness.
Examples: Aerobics trainer, yoga instructor, personal trainer
Related SOC: 39-9031
TTOC 609 Personal appearance and wellness
Tattoo artists and piercers
Design and execute tattoos; create openings for jewelry and advise on aftercare.
Examples: Tattoo artist, ear piercer, nose piercer
Related SOC: 27-1019
TTOC 610 Personal appearance and wellness
Tailors
Design, make, alter, repair, or fit garments.
Examples: Tailor, seamstress, clothing alterations worker
Related SOC: 51-6052
TTOC 611 Personal appearance and wellness
Shoe and leather workers and repairers
Construct, decorate, or repair leather products such as luggage and shoes.
Examples: Cobbler, shoe shiner
Related SOC: 51-6041
TTOC 701 Recreation and instruction
Golf caddies
Assist a golfer during a round by carrying bag, advising on play.
Examples: Golf caddie, golf cart attendant
Related SOC: 39-3091
TTOC 702 Recreation and instruction
Self-enrichment teachers
Teach individuals/groups for self-enrichment (non-occupational).
Examples: Knitting instructor, piano teacher, art instructor, dance teacher
Related SOC: 25-3021
TTOC 703 Recreation and instruction
Recreational and tour pilots
Pilot aircraft for recreational or touring purposes (excludes commercial airline pilots).
Examples: Helicopter tour pilot, hot air balloon aeronaut, skydiving pilot
Related SOC: 53-2012
TTOC 704 Recreation and instruction
Tour guides
Guide individuals or groups on sightseeing tours.
Examples: Museum guide, sightseeing guide
Related SOC: 39-7011
TTOC 705 Recreation and instruction
Travel guides
Plan and conduct long-distance travel, tours, and expeditions.
Examples: Cruise director, river expedition guide
Related SOC: 39-7012
TTOC 706 Recreation and instruction
Sports and recreation instructors
Teach sports or recreational skills for leisure.
Examples: Diving instructor, ski instructor, tennis teacher, surfing instructor
Related SOC: 25-3021
TTOC 801 Transportation and delivery
Parking and valet attendants
Park vehicles or issue tickets for customers in a parking lot or garage; may collect fee.
Examples: Parking garage attendant, valet parker
Related SOC: 53-6021
TTOC 802 Transportation and delivery
Taxi and rideshare drivers and chauffeurs
Drive a motor vehicle to transport passengers on a planned or unplanned basis.
Examples: Cab driver, personal driver, platform/app-based rideshare driver
Related SOC: 53-3054
TTOC 803 Transportation and delivery
Shuttle drivers
Drive a motor vehicle to transport passengers on a planned route and scheduled basis. Excludes municipal bus and school bus drivers.
Examples: Airport shuttle driver, hotel shuttle driver, rental car shuttle driver
Related SOC: 53-3053
TTOC 804 Transportation and delivery
Goods delivery people
Drive truck or other vehicle to deliver goods, such as food products, appliances, or furniture, or pick up or deliver packages. May also take orders or collect payment at point of delivery.
Examples: Pizza delivery driver, grocery delivery driver, floral delivery, bicycle courier, package delivery person, appliance delivery driver, furniture delivery person, app/platform-based delivery person
Related SOC: 53-3031
TTOC 805 Transportation and delivery
Personal vehicle and equipment cleaners
Wash or otherwise clean personal vehicles and equipment.
Examples: Car wash attendant, auto detailer, boat waxer
Related SOC: 53-7061
TTOC 806 Transportation and delivery
Private and charter bus drivers
Drive bus or motor coach for charters or private carriage; may assist with baggage.
Examples: Motor coach bus driver, tour bus driver
Related SOC: 53-3052
TTOC 807 Transportation and delivery
Water taxi operators and charter boat workers
Operate water taxi boats or provide services to passengers on private charter boats.
Examples: Water taxi captain, air boat operator, charter boat deckhand, charter boat steward
Related SOC: 53-5022
TTOC 808 Transportation and delivery
Rickshaw, pedicab, and carriage drivers
Operate rickshaw, pedicab, or carriage to transport passengers.
Examples: Horse drawn carriage driver, bike taxi driver
Related SOC: 53-6099
TTOC 809 Transportation and delivery
Home movers
Manually move furniture, instruments, art, boxes, luggage to/from homes.
Examples: Furniture mover, packer, piano mover, art mover
Related SOC: 53-7062
TTOC 810 Transportation and delivery
Gas pump attendant
Pump gas for customers at a gas station. May also clean the windshield, check the oil level, or check the tire pressure of the customer's car during refueling.
Examples: Gas pumper
Related SOC: 53-6031