Gambling Change Persons and Booth Cashiers
Definition
Exchange coins, tokens, and chips for patrons money. May issue payoffs and obtain customers signature on receipt.
W-2 Filing Instructions
Enter "202" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Slot attendant, mutuel teller
No Tax on Tips eligibility
Gambling Change Persons and Booth Cashiers 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 202
What is TTOC code 202?
TTOC code 202 is the Treasury Tipped Occupation Code for gambling change persons and booth cashiers. Exchange coins, tokens, and chips for patrons money. May issue payoffs and obtain customers signature on receipt.
Where does TTOC code 202 go on the W-2?
Enter "202" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do gambling change persons and booth cashiers qualify for the No Tax on Tips deduction?
Yes — gambling change persons and booth cashiers (TTOC 202) 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.