The Short Version
Treasury previewed a list of occupations that may qualify for the new No Tax on Tips provision. This is a media preview. It is not the rule. IRS says the official occupations list will be published in the Federal Register by October 2, 2025. Use previews to prepare, but make policy changes only after the official publication. U.S. Department of the Treasury. IRS.
What Changed?
- Preview shared to press. Treasury described the occupations list as preliminary and directed readers to media coverage. U.S. Department of the Treasury
- First look coverage. Axios published the categories and example roles from Treasury’s preview. Axios
- Official timeline. IRS confirms it will publish the authoritative list by October 2 and will provide transition relief. IRS
How to Get Ready Without Overpromising?
- Keep normal tip reporting and documentation processes in place until the Federal Register publication appears. IRS
- Map the roles in your workforce that customarily and regularly receive tips so you can align quickly once the official list is out. IRS
- Prep an internal checklist for payroll codes, employee communications, and manager FAQs, but hold announcements that imply eligibility until we can cite the Federal Register entry. IRS
Quick Reminder on the Law
For tax years 2025 through 2028, eligible taxpayers may deduct up to 25,000 dollars of qualified tips that are properly reported. The deduction phases out above 150,000 dollars modified AGI or 300,000 dollars for joint filers, and IRS notes additional eligibility and reporting requirements. See IRS for details and updates. IRS
This article is for general information only and is not tax or legal advice. Consult your tax advisor about your situation.
Appendix: Preliminary Job List by Category
Preliminary until the Federal Register version posts. Sourced from Fisher Phillips’ legal explainer and Axios’ first look. Fisher Phillips. Axios.
Beverage and Food Service: Bartenders; Wait Staff; Food Servers (non-restaurant); Dining Room and Cafeteria Attendants and Bartender Helpers; Chefs and Cooks; Food Preparation Workers; Fast Food and Counter Workers; Dishwashers; Host Staff; Bakers. Fisher Phillips
Entertainment and Events: Gambling Dealers; Gambling Change Persons and Booth Cashiers; Gambling Cage Workers; Gambling and Sports Book Writers and Runners; Dancers; Musicians and Singers; Disc Jockeys except radio; Entertainers and Performers; Digital Content Creators; Ushers and Ticket Takers; Locker, Coatroom, and Dressing Room Attendants. Fisher Phillips
Hospitality and Guest Services: Baggage Porters and Bellhops; Concierges; Hotel, Motel, and Resort Desk Clerks; Maids and Housekeeping Cleaners. Fisher Phillips
Home Services: Home Maintenance and Repair Workers; Home Landscaping and Groundskeeping Workers; Home Electricians; Home Plumbers; Home Heating and Air Conditioning Mechanics and Installers; Home Appliance Installers and Repairers; Home Cleaning Service Workers; Locksmiths; Roadside Assistance Workers. Fisher Phillips
Personal Services: Personal Care and Service Workers; Private Event Planners; Private Event and Portrait Photographers; Private Event Videographers; Event Officiants; Pet Caretakers; Tutors; Nannies and Babysitters. Fisher Phillips
Personal Appearance and Wellness: Skincare Specialists; Massage Therapists; Barbers, Hairdressers, Hairstylists, and Cosmetologists; Shampooers; Manicurists and Pedicurists; Eyebrow Threading and Waxing Technicians; Makeup Artists; Exercise Trainers and Group Fitness Instructors; Tattoo Artists and Piercers; Tailors; Shoe and Leather Workers and Repairers. Fisher Phillips
Recreation and Instruction: Golf Caddies; Self Enrichment Teachers; Recreational and Tour Pilots; Tour Guides and Escorts; Travel Guides; Sports and Recreation Instructors. Fisher Phillips
Transportation and Delivery: Parking and Valet Attendants; Taxi and Rideshare Drivers and Chauffeurs; Shuttle Drivers; Goods Delivery People; Personal Vehicle and Equipment Cleaners; Private and Charter Bus Drivers; Water Taxi Operators and Charter Boat Workers; Rickshaw, Pedicab, and Carriage Drivers; Home Movers. Fisher Phillips
