All 68 Treasury Tipped Occupation Codes (TTOC)
This is the complete list of every IRS Treasury Tipped Occupation Code (TTOC) — the codes employers report in W-2 Box 14b for tipped staff. Browse by category below, or search by job title to jump straight to the code you need.
Beverage & Food Service 10
Entertainment & Events 11
Gambling Dealers
202Gambling Change Persons and Booth Cashiers
203Gambling Cage Workers
204Gambling and Sports Book Writers and Runners
205Dancers
206Musicians and Singers
207Disc Jockeys, Except Radio
208Entertainers and Performers
209Digital Content Creators
210Ushers, Lobby Attendants, and Ticket Takers
211Locker Room, Coatroom, and Dressing Room Attendants
Home Services 9
Home Maintenance and Repair Workers
402Home Landscaping and Groundskeeping Workers
403Home Electricians
404Home Plumbers
405Home Heating and Air Conditioning Mechanics and Installers
406Home Appliance Installers and Repairers
407Home Cleaning Service Workers
408Locksmiths
409Roadside Assistance Workers
Hospitality & Guest Services 4
Personal Appearance & Wellness 11
Skincare Specialists
602Massage Therapists
603Barbers, Hairdressers, Hairstylists, and Cosmetologists
604Shampooers
605Manicurists and Pedicurists
606Eyebrow Threading and Waxing Technicians
607Makeup Artists
608Exercise Trainers and Group Fitness Instructors
609Tattoo Artists and Piercers
610Tailors
611Shoe and Leather Workers and Repairers
Personal Services 8
Recreation & Instruction 6
Transportation & Delivery 9
Parking and Valet Attendants
802Taxi and Rideshare Drivers and Chauffeurs
803Shuttle Drivers
804Goods Delivery People
805Personal Vehicle and Equipment Cleaners
806Private and Charter Bus Drivers
807Water Taxi Operators and Charter Boat Workers
808Rickshaw, Pedicab, and Carriage Drivers
809Home Movers
TTOC codes: frequently asked questions
What is a TTOC code?
A Treasury Tipped Occupation Code (TTOC) is the IRS code that identifies a tipped employee's occupation. Employers report it in Box 14b of the W-2 for workers who customarily receive tips.
What does TTOC mean on a W-2?
On a W-2, TTOC stands for Treasury Tipped Occupation Code. It appears in Box 14b and tells the IRS which tipped occupation the employee worked in — for example, 101 for bartenders or 102 for wait staff.
Where do I find an employee's TTOC code?
Use the list on this page — there are 68 codes across 8 industries. Search by job title or browse by category to find the exact code that matches the employee's primary tipped role.
What if an employee's TTOC code is missing from their W-2?
If Box 14b is blank, match the employee's main tipped job to the closest occupation in this list and use that code. When a worker holds two tipped roles, use the code for the role that earns the most tips.
How many TTOC codes are there?
There are 68 Treasury Tipped Occupation Codes, grouped into 8 industry categories covering food service, beauty and personal care, hospitality, gaming, transportation, and more.
Are TTOC codes the same as SOC codes?
No. A TTOC is a Treasury code used only for tipped-income reporting in W-2 Box 14b. SOC (Standard Occupational Classification) codes are a separate Bureau of Labor Statistics system used for labor statistics, not tip reporting.