Shoe and Leather Workers and Repairers
Definition
Construct, decorate, or repair leather and leather-like products, such as luggage, shoes, and saddles.
W-2 Filing Instructions
Enter "611" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Cobbler, shoe shiner
No Tax on Tips eligibility
Shoe and Leather Workers and Repairers 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 611
What is TTOC code 611?
TTOC code 611 is the Treasury Tipped Occupation Code for shoe and leather workers and repairers. Construct, decorate, or repair leather and leather-like products, such as luggage, shoes, and saddles.
Where does TTOC code 611 go on the W-2?
Enter "611" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do shoe and leather workers and repairers qualify for the No Tax on Tips deduction?
Yes — shoe and leather workers and repairers (TTOC 611) 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.