Home Appliance Installers and Repairers
Definition
Repair, adjust, or install all types of electric or gas household appliances, such as refrigerators, washers, dryers, and ovens.
W-2 Filing Instructions
Enter "406" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Washing machine installer, dishwasher repairer
No Tax on Tips eligibility
Home Appliance Installers and Repairers 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 406
What is TTOC code 406?
TTOC code 406 is the Treasury Tipped Occupation Code for home appliance installers and repairers. Repair, adjust, or install all types of electric or gas household appliances, such as refrigerators, washers, dryers, and ovens.
Where does TTOC code 406 go on the W-2?
Enter "406" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do home appliance installers and repairers qualify for the No Tax on Tips deduction?
Yes — home appliance installers and repairers (TTOC 406) 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.