Tutors
Definition
Instruct individual students or small groups of students in academic subjects to supplement formal class instruction.
W-2 Filing Instructions
Enter "507" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Reading tutor, math tutor, language tutor
No Tax on Tips eligibility
Tutors 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 507
What is TTOC code 507?
TTOC code 507 is the Treasury Tipped Occupation Code for tutors. Instruct individual students or small groups of students in academic subjects to supplement formal class instruction.
Where does TTOC code 507 go on the W-2?
Enter "507" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do tutors qualify for the No Tax on Tips deduction?
Yes — tutors (TTOC 507) 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.