Chefs and Cooks
Definition
Direct and may participate in the preparation, seasoning, and cooking of salads, soups, fish, meats, vegetables, desserts, or other foods.
W-2 Filing Instructions
Enter "105" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Executive chef, pastry chef, sous chef, fast food cook, private chef, restaurant cook, saucier, food truck cook, banquet cook, caterer
No Tax on Tips eligibility
Chefs and Cooks 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 105
What is TTOC code 105?
TTOC code 105 is the Treasury Tipped Occupation Code for chefs and cooks. Direct and may participate in the preparation, seasoning, and cooking of salads, soups, fish, meats, vegetables, desserts, or other foods.
Where does TTOC code 105 go on the W-2?
Enter "105" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do chefs and cooks qualify for the No Tax on Tips deduction?
Yes — chefs and cooks (TTOC 105) 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.