Gambling Dealers
Definition
Operate gambling games. Stand or sit behind table and operate games of chance by dispensing the appropriate number of cards or blocks to players, or operating other gambling equipment. Distribute winnings or collect players money or chips.
W-2 Filing Instructions
Enter "201" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Blackjack dealer, craps dealer, poker dealer, roulette dealer, pit clerk
No Tax on Tips eligibility
Gambling Dealers 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 201
What is TTOC code 201?
TTOC code 201 is the Treasury Tipped Occupation Code for gambling dealers. Operate gambling games. Stand or sit behind table and operate games of chance by dispensing the appropriate number of cards or blocks to players, or operating other gambling equipment. Distribute winnings or collect players money or chips.
Where does TTOC code 201 go on the W-2?
Enter "201" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do gambling dealers qualify for the No Tax on Tips deduction?
Yes — gambling dealers (TTOC 201) 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 Entertainment & Events
Need help with TTOC compliance?
Use the bulk mapper to map codes for your whole staff, or read our guides.