TTOC codes (Treasury Tipped Occupation Codes) are 3-digit codes that identify the occupation in which a worker received tips. Starting with 2026 Forms W-2, employers report them in Box 14b, and they tie a worker's tips to the occupations that qualify for the No Tax on Tips deduction.
Key takeaways
- A TTOC is a 3-digit code such as 101 (Bartenders) or 603 (Barbers, Hairdressers, Hairstylists, and Cosmetologists).
- There are 68 codes in 8 categories, and the first digit tells you the category.
- Employers enter up to two codes in W-2 Box 14b, plus 000 if any tips came from a non-qualifying occupation.
- The cash tip amount goes in Box 12 with code TP. Box 14b holds only the code.
What is a TTOC code?
The Treasury Department and IRS published a list of occupations whose workers customarily and regularly received tips on or before December 31, 2024. Each occupation on that list has a Treasury Tipped Occupation Code. The code matters because qualified tips are only deductible under the No Tax on Tips rules if they were received in one of these occupations.
How the 68 TTOC codes are organized
| Codes | Category | Examples |
|---|---|---|
| 101–110 | Beverage & Food Service | 101 Bartenders, 102 Wait Staff, 105 Chefs and Cooks |
| 201–211 | Entertainment & Events | 201 Gambling Dealers, 206 Musicians and Singers |
| 301–304 | Hospitality & Guest Services | 301 Baggage Porters and Bellhops, 302 Concierges |
| 401–409 | Home Services | 404 Home Plumbers, 408 Locksmiths |
| 501–508 | Personal Services | 502 Private Event Planners, 507 Tutors |
| 601–611 | Personal Appearance & Wellness | 602 Massage Therapists, 605 Manicurists and Pedicurists |
| 701–706 | Recreation & Instruction | 701 Golf Caddies, 704 Tour Guides and Escorts |
| 801–809 | Transportation & Delivery | 802 Taxi and Rideshare Drivers and Chauffeurs, 804 Goods Delivery People |
Browse every code with its description and W-2 instructions at https://ttoccodes.com/codes .
Where TTOC codes are reported
Under the 2026 General Instructions for Forms W-2 and W-3, employers report the total cash tips an employee reported to them in Box 12 with code TP. They then enter the Treasury Tipped Occupation Code in Box 14b. Box 14b takes up to two codes based on the occupations the tips were received in, and "000" must be one of them if any tips came from a non-qualifying occupation (https://www.irs.gov/instructions/iw2w3).
For tax year 2025, Forms W-2 and 1099 were unchanged, so workers didn't get a TTOC on their 2025 forms. IRS Notice 2025-69 explains how to figure the 2025 deduction without one (https://www.irs.gov/newsroom/treasury-irs-provide-guidance-for-individuals-who-received-tips-or-overtime-during-tax-year-2025). Our step-by-step Box 14b guide: https://ttoccodes.com/blog/w2-box-14b-ttoc-code-guide .
How to choose the right TTOC
- Start from the work the employee actually does, not just their job title.
- Find the matching occupation in the list and note its 3-digit code.
- If the employee received tips in two occupations, report both codes. If there are three or more, report any two.
- If any tips came from an occupation that isn't on the list, include 000.
Common mistakes
- Using a SOC code (for example, 35-3011) instead of the 3-digit TTOC.
- Putting the tip amount in Box 14b. The amount belongs in Box 12, code TP.
- Treating mandatory service charges as tips. They are wages.
How many TTOC codes are there?
There are 68 Treasury Tipped Occupation Codes grouped into 8 categories. The first digit of each 3-digit code identifies the category: 1 for beverage and food service through 8 for transportation and delivery.
What does TTOC stand for?
TTOC stands for Treasury Tipped Occupation Code. It identifies the occupation in which a worker received tips. It is reported in Box 14b of Form W-2 starting with 2026 forms, and it links tips to occupations eligible for the No Tax on Tips deduction.
Is a TTOC the same as a SOC code?
No. SOC codes are Bureau of Labor Statistics occupation codes, such as 35-3011 for bartenders, used for labor statistics. A TTOC is a separate 3-digit Treasury code used only for tip reporting, such as 101 for bartenders.
What if an employee's occupation isn't on the list?
Tips from an occupation that isn't on the Treasury list are not qualified tips for the deduction. When any of an employee's tips came from a non-qualifying occupation, the employer must enter 000 as one of the codes in Box 14b.
This article is general information, not tax advice. Rules can change; confirm your situation with the current IRS instructions linked above or a tax professional.