Private Event and Portrait Photographers
Definition
Photograph people, landscapes, or other subjects. May use lighting equipment to enhance a subjects appearance.
W-2 Filing Instructions
Enter "503" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Wedding photographer, headshot photographer
No Tax on Tips eligibility
Private Event and Portrait Photographers 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 503
What is TTOC code 503?
TTOC code 503 is the Treasury Tipped Occupation Code for private event and portrait photographers. Photograph people, landscapes, or other subjects. May use lighting equipment to enhance a subjects appearance.
Where does TTOC code 503 go on the W-2?
Enter "503" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do private event and portrait photographers qualify for the No Tax on Tips deduction?
Yes — private event and portrait photographers (TTOC 503) 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.