Recreational and Tour Pilots
Definition
Pilot and navigate the flight of fixed-wing aircraft, helicopters, or other airborne vehicle for recreational or touring purposes.
W-2 Filing Instructions
Enter "703" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Helicopter tour pilot, hot air balloon aeronaut, skydiving pilot
No Tax on Tips eligibility
Recreational and Tour Pilots 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 703
What is TTOC code 703?
TTOC code 703 is the Treasury Tipped Occupation Code for recreational and tour pilots. Pilot and navigate the flight of fixed-wing aircraft, helicopters, or other airborne vehicle for recreational or touring purposes.
Where does TTOC code 703 go on the W-2?
Enter "703" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do recreational and tour pilots qualify for the No Tax on Tips deduction?
Yes — recreational and tour pilots (TTOC 703) 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.