Ushers, Lobby Attendants, and Ticket Takers
Definition
Assist patrons at entertainment events by performing duties, such as collecting admission tickets and passes from patrons, assisting in finding seats.
W-2 Filing Instructions
Enter "210" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Ticket collector, theater usher
No Tax on Tips eligibility
Ushers, Lobby Attendants, and Ticket Takers 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 210
What is TTOC code 210?
TTOC code 210 is the Treasury Tipped Occupation Code for ushers, lobby attendants, and ticket takers. Assist patrons at entertainment events by performing duties, such as collecting admission tickets and passes from patrons, assisting in finding seats.
Where does TTOC code 210 go on the W-2?
Enter "210" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do ushers, lobby attendants, and ticket takers qualify for the No Tax on Tips deduction?
Yes — ushers, lobby attendants, and ticket takers (TTOC 210) 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.