103Beverage & Food Service

Food Servers, Nonrestaurant

Definition

Serve food to individuals outside of a restaurant environment, such as in hotel rooms, residential care facilities, or cars.

W-2 Filing Instructions

Enter "103" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Also Known As
Room ServiceBoat HopBeer Cart ServerIn-Room Dining
Related SOC Codes
35-3041
Common Examples

Room service food server, boat hop, beer cart server

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