Food Preparation Workers
Definition
Perform a variety of food preparation duties other than cooking, such as preparing cold foods and shellfish, slicing meat, and brewing coffee or tea.
W-2 Filing Instructions
Enter "106" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Salad maker, sandwich maker, fruit and vegetable parer, kitchen steward
No Tax on Tips eligibility
Food Preparation Workers 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 106
What is TTOC code 106?
TTOC code 106 is the Treasury Tipped Occupation Code for food preparation workers. Perform a variety of food preparation duties other than cooking, such as preparing cold foods and shellfish, slicing meat, and brewing coffee or tea.
Where does TTOC code 106 go on the W-2?
Enter "106" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do food preparation workers qualify for the No Tax on Tips deduction?
Yes — food preparation workers (TTOC 106) 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.