Schedule1ADesk / 2026 Tax & Payroll Guides / TTOC 203: Poker Room Dealer 2026 "No Tax on Tips" Eligibility & Schedule 1-A Calculator
TTOC 203: Poker Room Dealer 2026 "No Tax on Tips" Eligibility & Schedule 1-A Calculator
Does a Poker Room Dealer qualify for the 2026 No Tax on Tips deduction?
Yes. Under IRS final regulations (TD 10044), Poker Room Dealer is an officially recognized tipped occupation assigned Treasury Tipped Occupation Code TTOC 203 (Entertainment & Events (200s)). Eligible workers can deduct up to $25,000 of voluntary cash, card, and tip-pool tips on 2026 IRS Schedule 1-A, Part II.
Under the One Big Beautiful Bill Act (Public Law 119-21) and IRS final regulations TD 10044, workers in customary tipped occupations can claim an above-the-line federal income tax deduction of up to $25,000 per year on IRS Schedule 1-A (Form 1040), Part II. Your employer reports your qualifying voluntary tips in Form W-2 Box 12, Code TP and enters TTOC 203 in Box 14b.
Open Pre-Filled TTOC 203 (Poker Room Dealer) Schedule 1-A Calculator
2026 IRS Schedule 1-A Specification Matrix for Poker Room Dealer (TTOC 203)
| IRS Reporting Rule | Official 2026 Requirement for Poker Room Dealer |
|---|---|
| Treasury Tipped Occupation Code (Box 14b) | TTOC 203 (Entertainment & Events (200s)) |
| W-2 Tip Reporting Box | Form W-2, Box 12, Code TP |
| Tax Return Schedule | 2026 IRS Schedule 1-A (Form 1040), Part II (Lines 4 to 7) |
| Maximum Annual Tip Deduction | $25,000 (Applies to Single, Head of Household, and Married Filing Jointly) |
| MAGI Phase-Out Threshold | $150,000 Single / $300,000 Married Filing Jointly ($100 reduction per $1,000 over) |
| Qualifying Tip Examples | Pot down-tips and tournament dealer tip pools |
| Disqualified Amounts | Mandatory service charges, auto-gratuities (e.g. 18% large-party fees), and base hourly wages |
| FICA Payroll Tax Rule | 6.2% Social Security & 1.45% Medicare still apply to 100% of reported tips |
Worked 2026 Tax Savings Example for a Poker Room Dealer
If a Poker Room Dealer earns $23,500 in voluntary cash and credit card tips during 2026 (reported in W-2 Box 12 Code TP with Box 14b code TTOC 203) and has a Modified AGI under $150,000 ($300,000 MFJ), the full $23,500 is deductible on Schedule 1-A, Part II. In the 22% federal bracket, this reduces 2026 federal income tax by approximately $5,170.
Frequently Asked Questions
What is the 3-digit TTOC code for a Poker Room Dealer on a 2026 W-2?
The official Treasury Tipped Occupation Code for a Poker Room Dealer is TTOC 203 (Entertainment & Events (200s)), which employers enter in Box 14b alongside Box 12 Code TP.
Do mandatory auto-gratuities count for a Poker Room Dealer under TTOC 203?
No. Under IRS TD 10044, mandatory service charges or automatic gratuities added by the business without customer discretion are treated as regular non-tip wages and must be excluded from Schedule 1-A Part II.