Wait Staff
Definition
Take orders and serve food and beverages to patrons at tables in dining establishment.
W-2 Filing Instructions
Enter "102" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Cocktail waitress, dining car server
No Tax on Tips eligibility
Wait Staff 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 102
What is TTOC code 102?
TTOC code 102 is the Treasury Tipped Occupation Code for wait staff. Take orders and serve food and beverages to patrons at tables in dining establishment.
Where does TTOC code 102 go on the W-2?
Enter "102" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do wait staff qualify for the No Tax on Tips deduction?
Yes — wait staff (TTOC 102) 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.