On the list ≠ automatic deduction. You also need voluntary tips (not mandatory service charges), a work-eligible SSN, a filing status other than married-filing-separately, and income under the phase-out. Compute your number here — or let TipTotal track it shift by shift with the records the IRS expects.
Source: Treasury/IRS tipped occupation list, TD 10044 final regulations (91 FR 19026, Apr. 13, 2026), including the additions of visual artists, floral designers, and gas pump attendants. The list is a closed list — occupations not on it are not eligible, though it has been amended before. Not affiliated with or endorsed by the IRS.