Bartenders
Definition
Mix and serve drinks to patrons, directly or through waitstaff.
W-2 Filing Instructions
Enter "101" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Barkeep, mixologist, taproom attendant, sommelier
No Tax on Tips eligibility
Bartenders are on the Treasury's tipped-occupation list, so tips earned in this role can qualify for the No Tax on Tips federal deduction — up to $25,000 per year in qualified tips for tax years 2025–2028 (income limits apply; FICA taxes still apply to tips).
Estimate your savings with the No Tax on Tips calculator · Who qualifies
FAQ: TTOC code 101
What is TTOC code 101?
TTOC code 101 is the Treasury Tipped Occupation Code for bartenders. Mix and serve drinks to patrons, directly or through waitstaff.
Where does TTOC code 101 go on the W-2?
Enter "101" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do bartenders qualify for the No Tax on Tips deduction?
Yes — bartenders (TTOC 101) are on the Treasury's tipped-occupation list, which defines the occupations eligible for the No Tax on Tips deduction of up to $25,000 per year in qualified tips (2025–2028, income limits apply). FICA taxes still apply to tips.
Related Codes in Beverage & Food Service
Need help with TTOC compliance?
Use the bulk mapper to map codes for your whole staff, or read our guides.