Gambling Cage Workers
Definition
In a gambling establishment, conduct financial transactions for patrons. Accept patrons credit application and verify credit references to provide check-cashing authorization or to establish house credit accounts.
W-2 Filing Instructions
Enter "203" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Casino cashier, cage cashier
No Tax on Tips eligibility
Gambling Cage Workers 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 203
What is TTOC code 203?
TTOC code 203 is the Treasury Tipped Occupation Code for gambling cage workers. In a gambling establishment, conduct financial transactions for patrons. Accept patrons credit application and verify credit references to provide check-cashing authorization or to establish house credit accounts.
Where does TTOC code 203 go on the W-2?
Enter "203" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do gambling cage workers qualify for the No Tax on Tips deduction?
Yes — gambling cage workers (TTOC 203) 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.