Musicians and Singers
Definition
Play one or more musical instruments or sing.
W-2 Filing Instructions
Enter "206" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Instrumentalist, accompanist, lounge singer
No Tax on Tips eligibility
Musicians and Singers 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 206
What is TTOC code 206?
TTOC code 206 is the Treasury Tipped Occupation Code for musicians and singers. Play one or more musical instruments or sing.
Where does TTOC code 206 go on the W-2?
Enter "206" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do musicians and singers qualify for the No Tax on Tips deduction?
Yes — musicians and singers (TTOC 206) 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.