706Recreation & Instruction

Sports and Recreation Instructors

Definition

Teach or instruct individuals or groups for the primary purpose of recreation, rather than for an occupational objective, educational attainment, competition, or fitness.

W-2 Filing Instructions

Enter "706" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Also Known As
Diving InstructorSki InstructorTennis TeacherSurfing InstructorSnowboard Instructor
Related SOC Codes
53-2012
Common Examples

Diving instructor, ski instructor, tennis teacher, surfing instructor

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