702 Recreation & 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 Instructor Piano Teacher Art Instructor Dance Teacher Music Teacher

Related SOC Codes

25-3021

Common Examples

Knitting instructor, piano teacher, art instructor, dance teacher

No Tax on Tips eligibility

Self-Enrichment Teachers 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 702

What is TTOC code 702?

TTOC code 702 is the Treasury Tipped Occupation Code for self-enrichment teachers. Teach or instruct individuals or groups for the primary purpose of self-enrichment, rather than for an occupational objective, educational attainment, competition, or fitness.

Where does TTOC code 702 go on the W-2?

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

Do self-enrichment teachers qualify for the No Tax on Tips deduction?

Yes — self-enrichment teachers (TTOC 702) 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.