Bakers
Definition
Mix and bake ingredients to produce breads, rolls, cookies, cakes, pies, pastries, or other baked goods.
W-2 Filing Instructions
Enter "110" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Bread baker, cake baker, bagel baker, pastry finisher
No Tax on Tips eligibility
Bakers 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 110
What is TTOC code 110?
TTOC code 110 is the Treasury Tipped Occupation Code for bakers. Mix and bake ingredients to produce breads, rolls, cookies, cakes, pies, pastries, or other baked goods.
Where does TTOC code 110 go on the W-2?
Enter "110" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do bakers qualify for the No Tax on Tips deduction?
Yes — bakers (TTOC 110) 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.