I am assuming this question is related to dwelling units. If so, see 406.12 for the requirements in dwelling units. It is basically everywhere except receptacles above 5-1/2' or behind an appliance. It will cost you more to try to remember where you can omit the tamper resistant receptacles than to just provide them everywhere.
If it is a more broad question, then tamper resistant receptacles are required in dwelling units, guest rooms and suites, and child care facilities.