Dining Room and Cafeteria Attendants and Bartender Helpers
Definition
Facilitate food service. Clean tables; remove dirty dishes; replace soiled table linens; set tables; replenish supply of clean linens, silverware, glassware, and dishes; supply service bar with food; and serve items such as water, condiments, and coffee to patrons.
W-2 Filing Instructions
Enter "104" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Bar back, bar helper, busser
No Tax on Tips eligibility
Dining Room and Cafeteria Attendants and Bartender Helpers 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 104
What is TTOC code 104?
TTOC code 104 is the Treasury Tipped Occupation Code for dining room and cafeteria attendants and bartender helpers. Facilitate food service. Clean tables; remove dirty dishes; replace soiled table linens; set tables; replenish supply of clean linens, silverware, glassware, and dishes; supply service bar with food; and serve items such as water, condiments, and coffee to patrons.
Where does TTOC code 104 go on the W-2?
Enter "104" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do dining room and cafeteria attendants and bartender helpers qualify for the No Tax on Tips deduction?
Yes — dining room and cafeteria attendants and bartender helpers (TTOC 104) 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.