Gambling and Sports Book Writers and Runners
Definition
Post information enabling patrons to wager on various races and sporting events. Assist in the operation of games such as keno and bingo.
W-2 Filing Instructions
Enter "204" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Betting runner, bingo worker, keno runner, race book writer
No Tax on Tips eligibility
Gambling and Sports Book Writers and Runners 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 204
What is TTOC code 204?
TTOC code 204 is the Treasury Tipped Occupation Code for gambling and sports book writers and runners. Post information enabling patrons to wager on various races and sporting events. Assist in the operation of games such as keno and bingo.
Where does TTOC code 204 go on the W-2?
Enter "204" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do gambling and sports book writers and runners qualify for the No Tax on Tips deduction?
Yes — gambling and sports book writers and runners (TTOC 204) 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.