702Recreation & Instruction

Self-Enrichment Teachers

Definition

Teach or instruct individuals or groups for the primary purpose of self-enrichment, rather than for an occupational objective, educational attainment, competition, or fitness.

W-2 Filing Instructions

Enter "702" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Also Known As
Knitting InstructorPiano TeacherArt InstructorDance TeacherMusic Teacher
Related SOC Codes
25-3021
Common Examples

Knitting instructor, piano teacher, art instructor, dance teacher

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