Dishwashers
Definition
Clean dishes, kitchen, food preparation equipment, or utensils.
W-2 Filing Instructions
Enter "108" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Dish room worker, silverware cleaner
No Tax on Tips eligibility
Dishwashers 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 108
What is TTOC code 108?
TTOC code 108 is the Treasury Tipped Occupation Code for dishwashers. Clean dishes, kitchen, food preparation equipment, or utensils.
Where does TTOC code 108 go on the W-2?
Enter "108" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do dishwashers qualify for the No Tax on Tips deduction?
Yes — dishwashers (TTOC 108) 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.