Salon and spa workers use the Personal Appearance & Wellness TTOC codes: 601 skincare specialists, 602 massage therapists, 603 barbers, hairdressers, hairstylists, and cosmetologists, 604 shampooers, 605 manicurists and pedicurists, 606 eyebrow threading and waxing technicians, and 607 makeup artists. Employers report the code in W-2 Box 14b starting with 2026 forms.
Key takeaways
- Pick the code for the work the person actually does. A stylist is 603 and a nail tech is 605.
- Two roles: report both codes (up to two). Any tips from a non-listed occupation: include 000.
- Box 14b holds the code. Total cash tips go in Box 12 code TP.
- Booth renters and other self-employed stylists don't get a W-2. They claim qualified tips on Schedule 1-A with records to support them.
Salon and spa TTOC codes
| Code | Occupation | Typical roles |
|---|---|---|
| 601 | Skincare Specialists | Estheticians, facialists |
| 602 | Massage Therapists | Spa and clinic massage therapists |
| 603 | Barbers, Hairdressers, Hairstylists, and Cosmetologists | Stylists, colorists, barbers |
| 604 | Shampooers | Salon assistants who shampoo |
| 605 | Manicurists and Pedicurists | Nail technicians |
| 606 | Eyebrow Threading and Waxing Technicians | Brow and wax specialists |
| 607 | Makeup Artists | Bridal and event makeup |
Related codes: 608 Exercise Trainers and Group Fitness Instructors, and 609 Tattoo Artists and Piercers. See every code at https://ttoccodes.com/codes .
How employers report salon tips
- Collect employees' written tip reports by the 10th of each month (required when tips are $20+ in a month).
- Withhold income tax and FICA on reported tips, and include them in W-2 Boxes 1, 5, and 7.
- On 2026 Forms W-2, enter total cash tips in Box 12 with code TP and the TTOC(s) in Box 14b (https://www.irs.gov/instructions/iw2w3).
Beauty service businesses may also be eligible for the employer FICA tip credit for tax years beginning after 2024. See https://ttoccodes.com/blog/fica-tip-credit-claim-and-maximize-benefits .
Self-employed stylists and booth renters
If you rent a booth or otherwise work for yourself, tips are business income on Schedule C and subject to self-employment tax. You can still deduct qualified tips up to $25,000 on Schedule 1-A, limited to your net income from the business, if you keep records to support them.
What is the TTOC code for hair stylists?
Hairstylists, hairdressers, barbers, and cosmetologists use TTOC 603. If a stylist also works as a makeup artist, the employer can report both 603 and 607 in W-2 Box 14b.
What is the TTOC code for nail technicians?
Manicurists and pedicurists, including nail technicians, use TTOC 605.
Do salon workers qualify for No Tax on Tips?
Yes, if their occupation is on the Treasury list, as codes 601–607 are. Qualified tips up to $25,000 a year are deductible for 2025–2028, with a phase-out above $150,000 of MAGI ($300,000 joint). A valid SSN and a joint return (if married) are required.
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.