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White House list of jobs eligible for "no tax on tips" deduction has some surprises

The Treasury Department released a preliminary list of jobs eligible for President Donald Trump’s $25,000 “no tax on tips” deduction, and it had a few jobs that you might not expect.

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White House list of jobs eligible for "no tax on tips" deduction has some surprises
Nikola Stojadinovic/Getty Images

This week, the Treasury Department released a preliminary list of jobs eligible for the “no tax on tips” deduction that made it into the big GOP tax and spending law.

The deduction is only supposed to apply for people in jobs that traditionally got tips before the law passed, and many of the jobs you would expect are there — but so are a few surprises.

Waiters, taxi drivers, and hairstylists are among the 68 occupations on the list. Many of them already track their tips as part of their wages, but what about for plumbers and electricians?

“The IRS has criteria for what counts as a tip generally, but for some of these occupations, there will need to be more guidance on how eligibility will work,” said Alex Muresianu, senior policy analyst with the Tax Foundation.

Digital content creators are also on the list. Is getting a “reward” or gift during a livestream a “tip?”

Even if folks are eligible, “our estimates are that, you know, roughly about 3% of taxpayers are likely to benefit from that deduction,” said Joseph Rosenberg, senior fellow at the Urban-Brookings Tax Policy Center.

Most workers take the standard deduction anyway, meaning that “no tax on tips” won’t exactly translate into a big difference come tax time.


Is your job included in the preliminary list eligible for President Trump’s $25,000 “no tax on tips” deduction, provided by the U.S. Treasury Department? Check out the occupations below.

Beverage and food service

  • Bartenders

  • Wait staff

  • Nonrestaurant food servers

  • Dining room and cafeteria attendants and bartender helpers

  • Chefs and cooks

  • Food preparation workers

  • Fast food and counter workers

  • Dishwashers

  • Host staff

  • Bakers

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

  • DJs, except radio

  • Entertainers and performers

  • Digital content creators

  • Ushers, lobby attendants, and ticket takers

  • Locker room, coatroom, and dressing room attendants

Hospitality and guest services

  • Baggage porters and bellhops

  • Concierges

  • Hotel, motel, and resort desk clerks

  • Maids and housekeeping services

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

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

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

Recreation and instruction

  • Golf caddies

  • Self-enrichment teachers

  • Recreational and tour pilots

  • Tour guides and escorts

  • Travel guides

  • Sports and recreation instructors

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

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