Tour Guides and Escorts
Definition
Escort individuals or groups on sightseeing tours or through places of interest, such as industrial establishments, public buildings, and art galleries.
W-2 Filing Instructions
Enter "704" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Museum guide, sightseeing guide
No Tax on Tips eligibility
Tour Guides and Escorts 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 704
What is TTOC code 704?
TTOC code 704 is the Treasury Tipped Occupation Code for tour guides and escorts. Escort individuals or groups on sightseeing tours or through places of interest, such as industrial establishments, public buildings, and art galleries.
Where does TTOC code 704 go on the W-2?
Enter "704" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do tour guides and escorts qualify for the No Tax on Tips deduction?
Yes — tour guides and escorts (TTOC 704) 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.