Roadside Assistance Workers
Definition
Provide on-road assistance to drivers whose vehicles have broken down.
W-2 Filing Instructions
Enter "409" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Tow truck driver, car battery technician, tire repairer, tire changer, car fuel deliverer
No Tax on Tips eligibility
Roadside Assistance 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 409
What is TTOC code 409?
TTOC code 409 is the Treasury Tipped Occupation Code for roadside assistance workers. Provide on-road assistance to drivers whose vehicles have broken down.
Where does TTOC code 409 go on the W-2?
Enter "409" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do roadside assistance workers qualify for the No Tax on Tips deduction?
Yes — roadside assistance workers (TTOC 409) 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.