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
Related SOC Codes
Common Examples
Room service food server, boat hop, beer cart server
No Tax on Tips eligibility
Food Servers, Nonrestaurant 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 103
What is TTOC code 103?
TTOC code 103 is the Treasury Tipped Occupation Code for food servers, nonrestaurant. Serve food to individuals outside of a restaurant environment, such as in hotel rooms, residential care facilities, or cars.
Where does TTOC code 103 go on the W-2?
Enter "103" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do food servers, nonrestaurant qualify for the No Tax on Tips deduction?
Yes — food servers, nonrestaurant (TTOC 103) 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.