Host Staff, Restaurant, Lounge, and Coffee Shop
Definition
Welcome patrons, seat them at tables or in lounge, and help ensure quality of facilities and service.
W-2 Filing Instructions
Enter "109" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Maitre d hôtel, dining room host
No Tax on Tips eligibility
Host Staff, Restaurant, Lounge, and Coffee Shop 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 109
What is TTOC code 109?
TTOC code 109 is the Treasury Tipped Occupation Code for host staff, restaurant, lounge, and coffee shop. Welcome patrons, seat them at tables or in lounge, and help ensure quality of facilities and service.
Where does TTOC code 109 go on the W-2?
Enter "109" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do host staff, restaurant, lounge, and coffee shop qualify for the No Tax on Tips deduction?
Yes — host staff, restaurant, lounge, and coffee shop (TTOC 109) 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.