Fast Food and Counter Workers
Definition
Serve customers at counter or from a steam table. Perform duties such as taking orders and serving food and beverages. May take payment. May prepare food and beverages.
W-2 Filing Instructions
Enter "107" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Barista, ice cream server, cafeteria server
No Tax on Tips eligibility
Fast Food and Counter 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 107
What is TTOC code 107?
TTOC code 107 is the Treasury Tipped Occupation Code for fast food and counter workers. Serve customers at counter or from a steam table. Perform duties such as taking orders and serving food and beverages. May take payment. May prepare food and beverages.
Where does TTOC code 107 go on the W-2?
Enter "107" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do fast food and counter workers qualify for the No Tax on Tips deduction?
Yes — fast food and counter workers (TTOC 107) 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.