Nannies and Babysitters
Definition
Attend to children at businesses and private households. Perform a variety of tasks, such as dressing, feeding, bathing, and overseeing play.
W-2 Filing Instructions
Enter "508" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Au pair, child sitter at hotels and gyms
No Tax on Tips eligibility
Nannies and Babysitters 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 508
What is TTOC code 508?
TTOC code 508 is the Treasury Tipped Occupation Code for nannies and babysitters. Attend to children at businesses and private households. Perform a variety of tasks, such as dressing, feeding, bathing, and overseeing play.
Where does TTOC code 508 go on the W-2?
Enter "508" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do nannies and babysitters qualify for the No Tax on Tips deduction?
Yes — nannies and babysitters (TTOC 508) 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.