Golf Caddies
Definition
Assist a golfer during a round of golf by providing practical support and strategic advice. May carry the golfers bag, manage their clubs, offer guidance on club selection or course strategy.
W-2 Filing Instructions
Enter "701" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Golf caddie, golf cart attendant
No Tax on Tips eligibility
Golf Caddies 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 701
What is TTOC code 701?
TTOC code 701 is the Treasury Tipped Occupation Code for golf caddies. Assist a golfer during a round of golf by providing practical support and strategic advice. May carry the golfers bag, manage their clubs, offer guidance on club selection or course strategy.
Where does TTOC code 701 go on the W-2?
Enter "701" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do golf caddies qualify for the No Tax on Tips deduction?
Yes — golf caddies (TTOC 701) 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 Recreation & Instruction
Need help with TTOC compliance?
Use the bulk mapper to map codes for your whole staff, or read our guides.