OS X and iOS both use tagged pointer objects in 64-bit code. Neither currently uses any tagged pointer objects in 32-bit code, though in principle it’s not impossible. The specific set of optimized classes and optimized values changes frequently. Open-source objc4/runtime/objc-internal.h describes this set of classes that was used in at least one OS version:
OBJC_TAG_NSAtom = 0,
OBJC_TAG_1 = 1,
OBJC_TAG_NSString = 2,
OBJC_TAG_NSNumber = 3,
OBJC_TAG_NSIndexPath = 4,
OBJC_TAG_NSManagedObjectID = 5,
OBJC_TAG_NSDate = 6,
OBJC_TAG_7 = 7