Home Plumbers
Definition
Assemble, install, alter, and repair pipelines or pipe systems that carry water, steam, air, or other liquids or gases.
W-2 Filing Instructions
Enter "404" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Plumber, pipefitter, steamfitter, sprinkler installer
No Tax on Tips eligibility
Home Plumbers 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 404
What is TTOC code 404?
TTOC code 404 is the Treasury Tipped Occupation Code for home plumbers. Assemble, install, alter, and repair pipelines or pipe systems that carry water, steam, air, or other liquids or gases.
Where does TTOC code 404 go on the W-2?
Enter "404" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do home plumbers qualify for the No Tax on Tips deduction?
Yes — home plumbers (TTOC 404) 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.