Entertainers and Performers
Definition
Entertain audiences with artistic expression.
W-2 Filing Instructions
Enter "208" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Comedian, clown, magician, street performer
No Tax on Tips eligibility
Entertainers and Performers 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 208
What is TTOC code 208?
TTOC code 208 is the Treasury Tipped Occupation Code for entertainers and performers. Entertain audiences with artistic expression.
Where does TTOC code 208 go on the W-2?
Enter "208" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do entertainers and performers qualify for the No Tax on Tips deduction?
Yes — entertainers and performers (TTOC 208) 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.