608 Personal Appearance & Wellness

Exercise Trainers and Group Fitness Instructors

Definition

Instruct or coach groups or individuals in exercise activities for the primary purpose of personal fitness.

W-2 Filing Instructions

Enter "608" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Also Known As

Personal Trainer Aerobics Trainer Yoga Instructor Fitness Instructor PT

Related SOC Codes

27-1019

Common Examples

Aerobics trainer, yoga instructor, personal trainer

No Tax on Tips eligibility

Exercise Trainers and Group Fitness Instructors 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 608

What is TTOC code 608?

TTOC code 608 is the Treasury Tipped Occupation Code for exercise trainers and group fitness instructors. Instruct or coach groups or individuals in exercise activities for the primary purpose of personal fitness.

Where does TTOC code 608 go on the W-2?

Enter "608" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Do exercise trainers and group fitness instructors qualify for the No Tax on Tips deduction?

Yes — exercise trainers and group fitness instructors (TTOC 608) 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.

Need help with TTOC compliance?

Use the bulk mapper to map codes for your whole staff, or read our guides.