How we verify our information
TTOC Finder is an independent website about tip reporting and the taxes on tips and overtime. We're not affiliated with the IRS, the Treasury Department, or any government agency. This page explains where our facts come from and how we check them.
Primary sources only
Dollar limits, dates, form line numbers, codes, and rates come from primary sources, not from other websites:
- IRS forms, instructions, and publications
- IRS notices and revenue procedures (Internal Revenue Bulletin)
- The Internal Revenue Code (26 U.S. Code)
- IRS list of occupations that customarily received tips
- U.S. Department of Labor wage data
Every article lists the sources it relies on at the end.
TTOC code data
Our list of 71 Treasury Tipped Occupation Codes is synced with the IRS list, last updated by the IRS on June 28, 2026. Code numbers, titles, descriptions, examples, and related SOC codes come straight from the IRS table. The extra job titles you can search by, like "waitress" for code 102, are ours.
How articles are written and checked
We use AI tools to help research and draft articles. Before a draft is published, automated checks compare it against a list of facts we've verified on irs.gov and hold it back if it repeats a known error. We then check articles against the primary sources they cite and correct them, and each article shows the date it was last updated. We're re-reviewing older articles against current IRS guidance.
Articles are credited to the TTOC Finder editorial team rather than to individual authors.
Calculators
The No Tax on Tips and No Tax on Overtime calculators follow the lines of IRS Schedule 1-A and use the official tax rate tables for 2025 and 2026. They give estimates: they assume the standard deduction and use the income you enter in place of your exact modified adjusted gross income.
Corrections
If you find an error, tell us. We'll check it against the source, correct the page, and update its date.
Everything on this site is general information, not tax or legal advice. Check your own situation with the IRS or a qualified tax professional.