Travel Guides
Definition
Plan, organize, and conduct long-distance travel, tours, and expeditions for individuals and groups.
W-2 Filing Instructions
Enter "705" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Cruise director, river expedition guide
No Tax on Tips eligibility
Travel Guides 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 705
What is TTOC code 705?
TTOC code 705 is the Treasury Tipped Occupation Code for travel guides. Plan, organize, and conduct long-distance travel, tours, and expeditions for individuals and groups.
Where does TTOC code 705 go on the W-2?
Enter "705" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do travel guides qualify for the No Tax on Tips deduction?
Yes — travel guides (TTOC 705) 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.