Personal Care and Service Workers
Definition
Provide personalized assistance to individuals with disabilities or illness who require help with personal care and activities of daily living support.
W-2 Filing Instructions
Enter "501" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Elderly companion, personal care aide, butler, house sitter, personal valet
No Tax on Tips eligibility
Personal Care and 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 501
What is TTOC code 501?
TTOC code 501 is the Treasury Tipped Occupation Code for personal care and service workers. Provide personalized assistance to individuals with disabilities or illness who require help with personal care and activities of daily living support.
Where does TTOC code 501 go on the W-2?
Enter "501" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do personal care and service workers qualify for the No Tax on Tips deduction?
Yes — personal care and service workers (TTOC 501) 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 Personal Services
Need help with TTOC compliance?
Use the bulk mapper to map codes for your whole staff, or read our guides.