Hotel, Motel, and Resort Desk Clerks
Definition
Accommodate hotel, motel, and resort patrons by registering and assigning rooms to guests, issuing room keys or cards, transmitting and receiving messages.
W-2 Filing Instructions
Enter "303" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Front desk clerk, registration clerk
No Tax on Tips eligibility
Hotel, Motel, and Resort Desk Clerks 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 303
What is TTOC code 303?
TTOC code 303 is the Treasury Tipped Occupation Code for hotel, motel, and resort desk clerks. Accommodate hotel, motel, and resort patrons by registering and assigning rooms to guests, issuing room keys or cards, transmitting and receiving messages.
Where does TTOC code 303 go on the W-2?
Enter "303" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do hotel, motel, and resort desk clerks qualify for the No Tax on Tips deduction?
Yes — hotel, motel, and resort desk clerks (TTOC 303) 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.