Home Landscaping and Groundskeeping Workers
Definition
Landscape or maintain grounds of property using hand or power tools or equipment.
W-2 Filing Instructions
Enter "402" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Lawn mower, gardener, tree trimmer, weed sprayer
No Tax on Tips eligibility
Home Landscaping and Groundskeeping 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 402
What is TTOC code 402?
TTOC code 402 is the Treasury Tipped Occupation Code for home landscaping and groundskeeping workers. Landscape or maintain grounds of property using hand or power tools or equipment.
Where does TTOC code 402 go on the W-2?
Enter "402" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do home landscaping and groundskeeping workers qualify for the No Tax on Tips deduction?
Yes — home landscaping and groundskeeping workers (TTOC 402) 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.