Manicurists and Pedicurists
Definition
Clean and shape customers fingernails and toenails. May polish or decorate nails.
W-2 Filing Instructions
Enter "605" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Nail technician, fingernail sculptor, nail painter
No Tax on Tips eligibility
Manicurists and Pedicurists 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 605
What is TTOC code 605?
TTOC code 605 is the Treasury Tipped Occupation Code for manicurists and pedicurists. Clean and shape customers fingernails and toenails. May polish or decorate nails.
Where does TTOC code 605 go on the W-2?
Enter "605" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do manicurists and pedicurists qualify for the No Tax on Tips deduction?
Yes — manicurists and pedicurists (TTOC 605) 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 Appearance & Wellness
Need help with TTOC compliance?
Use the bulk mapper to map codes for your whole staff, or read our guides.