Disc Jockeys, Except Radio
Definition
Play prerecorded music for live audiences at venues or events such as clubs, parties, or wedding receptions. May use techniques such as mixing, cutting, or sampling to manipulate recordings.
W-2 Filing Instructions
Enter "207" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Deejay, club DJ
No Tax on Tips eligibility
Disc Jockeys, Except Radio 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 207
What is TTOC code 207?
TTOC code 207 is the Treasury Tipped Occupation Code for disc jockeys, except radio. Play prerecorded music for live audiences at venues or events such as clubs, parties, or wedding receptions. May use techniques such as mixing, cutting, or sampling to manipulate recordings.
Where does TTOC code 207 go on the W-2?
Enter "207" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do disc jockeys, except radio qualify for the No Tax on Tips deduction?
Yes — disc jockeys, except radio (TTOC 207) 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.