Home Maintenance and Repair Workers
Definition
Perform work to keep machines, mechanical equipment, or the structure of a building in repair.
W-2 Filing Instructions
Enter "401" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Handyman, roofer, window repairer, house painter (interior or exterior), flooring installer
No Tax on Tips eligibility
Home Maintenance and Repair Workers 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 401
What is TTOC code 401?
TTOC code 401 is the Treasury Tipped Occupation Code for home maintenance and repair workers. Perform work to keep machines, mechanical equipment, or the structure of a building in repair.
Where does TTOC code 401 go on the W-2?
Enter "401" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do home maintenance and repair workers qualify for the No Tax on Tips deduction?
Yes — home maintenance and repair workers (TTOC 401) 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 Home Services
Need help with TTOC compliance?
Use the bulk mapper to map codes for your whole staff, or read our guides.