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
Related SOC Codes
Common Examples
Diving instructor, ski instructor, tennis teacher, surfing instructor
No Tax on Tips eligibility
Sports and Recreation Instructors 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 706
What is TTOC code 706?
TTOC code 706 is the Treasury Tipped Occupation Code for sports and recreation instructors. Teach or instruct individuals or groups for the primary purpose of recreation, rather than for an occupational objective, educational attainment, competition, or fitness.
Where does TTOC code 706 go on the W-2?
Enter "706" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do sports and recreation instructors qualify for the No Tax on Tips deduction?
Yes — sports and recreation instructors (TTOC 706) 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.