Digital Content Creators
Definition
Produce and publish on digital platforms original entertainment or personality-driven content, such as live streams, short-form videos, or podcasts.
W-2 Filing Instructions
Enter "209" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Streamer, online video creator, social media influencer, podcaster
No Tax on Tips eligibility
Digital Content Creators 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 209
What is TTOC code 209?
TTOC code 209 is the Treasury Tipped Occupation Code for digital content creators. Produce and publish on digital platforms original entertainment or personality-driven content, such as live streams, short-form videos, or podcasts.
Where does TTOC code 209 go on the W-2?
Enter "209" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do digital content creators qualify for the No Tax on Tips deduction?
Yes — digital content creators (TTOC 209) 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?
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