Tour Guides
Guide individuals or groups on sightseeing tours.
Source: IRS list of occupations that customarily received tips, updated June 28, 2026.
How to report it
Enter "704" in Box 14b (TTOC). Report the total cash tips the employee reported to you in Box 12 using Code TP.
Box 14b holds up to two codes, plus 000 if any tips came from an occupation that isn't on the IRS list. See the W-2 Box 14b guide and Box 12 codes.
IRS examples
Museum guide, sightseeing guide
Related SOC codes
Job titles that use this code
No Tax on Tips
This occupation is on the IRS list, so voluntary tips earned in it can count toward the No Tax on Tips deduction: up to $25,000 per return for 2025 through 2028, with income limits. Social Security and Medicare tax still apply.
Questions about TTOC code 704
What is TTOC code 704?
TTOC code 704 is the Treasury Tipped Occupation Code for Tour Guides (Recreation & Instruction). The IRS describes the occupation this way: Guide individuals or groups on sightseeing tours.
Where does TTOC code 704 go on the W-2?
Starting with 2026 Forms W-2, employers enter 704 in Box 14b when the employee's cash tips are reported in Box 12 with code TP. Box 14b holds up to two codes, plus 000 if any tips came from an occupation that isn't on the IRS list.
Can tips earned under TTOC code 704 qualify for No Tax on Tips?
Yes. The occupation is on the IRS list of occupations that customarily received tips, so voluntary cash and card tips earned in it can be qualified tips. The deduction is up to $25,000 per return for 2025 through 2028, phases out above $150,000 of modified adjusted gross income ($300,000 if married filing jointly), requires a valid Social Security number and a joint return if married, and doesn't reduce Social Security or Medicare tax.