Home Heating and Air Conditioning Mechanics and Installers
Definition
Install or repair heating, central air conditioning, HVAC, or refrigeration systems.
W-2 Filing Instructions
Enter "405" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Air conditioning repairer, heating system installer, chimney sweep
No Tax on Tips eligibility
Home Heating and Air Conditioning Mechanics and Installers 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 405
What is TTOC code 405?
TTOC code 405 is the Treasury Tipped Occupation Code for home heating and air conditioning mechanics and installers. Install or repair heating, central air conditioning, HVAC, or refrigeration systems.
Where does TTOC code 405 go on the W-2?
Enter "405" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do home heating and air conditioning mechanics and installers qualify for the No Tax on Tips deduction?
Yes — home heating and air conditioning mechanics and installers (TTOC 405) 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.