Baggage Porters and Bellhops
Definition
Handle baggage for travelers at transportation terminals or for guests at hotels or similar establishments.
W-2 Filing Instructions
Enter "301" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Hotel baggage handler, curbside airport check-in assistant
No Tax on Tips eligibility
Baggage Porters and Bellhops 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 301
What is TTOC code 301?
TTOC code 301 is the Treasury Tipped Occupation Code for baggage porters and bellhops. Handle baggage for travelers at transportation terminals or for guests at hotels or similar establishments.
Where does TTOC code 301 go on the W-2?
Enter "301" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do baggage porters and bellhops qualify for the No Tax on Tips deduction?
Yes — baggage porters and bellhops (TTOC 301) 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 Hospitality & Guest Services
Need help with TTOC compliance?
Use the bulk mapper to map codes for your whole staff, or read our guides.