302 Hospitality & Guest Services

Concierges

Definition

Assist patrons at hotel or apartment buildings with personal services. May take messages; arrange or give advice on transportation, business services, or entertainment.

W-2 Filing Instructions

Enter "302" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Also Known As

Hotel Concierge Guest Service Agent Activities Concierge

Related SOC Codes

39-6012

Common Examples

Hotel guest service agent, activities concierge

No Tax on Tips eligibility

Concierges 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 302

What is TTOC code 302?

TTOC code 302 is the Treasury Tipped Occupation Code for concierges. Assist patrons at hotel or apartment buildings with personal services. May take messages; arrange or give advice on transportation, business services, or entertainment.

Where does TTOC code 302 go on the W-2?

Enter "302" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Do concierges qualify for the No Tax on Tips deduction?

Yes — concierges (TTOC 302) 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.

Need help with TTOC compliance?

Use the bulk mapper to map codes for your whole staff, or read our guides.