407 Home Services

Home Cleaning Service Workers

Definition

Perform any combination of light cleaning duties to maintain private households in a clean and orderly manner.

W-2 Filing Instructions

Enter "407" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Also Known As

House Cleaner Pool Cleaner Carpet Cleaner Window Washer Maid Service

Related SOC Codes

37-2012

Common Examples

House cleaner, pool cleaner, carpet cleaner, window washer

No Tax on Tips eligibility

Home Cleaning Service 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 407

What is TTOC code 407?

TTOC code 407 is the Treasury Tipped Occupation Code for home cleaning service workers. Perform any combination of light cleaning duties to maintain private households in a clean and orderly manner.

Where does TTOC code 407 go on the W-2?

Enter "407" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Do home cleaning service workers qualify for the No Tax on Tips deduction?

Yes — home cleaning service workers (TTOC 407) 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.

Need help with TTOC compliance?

Use the bulk mapper to map codes for your whole staff, or read our guides.