802 Transportation & Delivery

Taxi and Rideshare Drivers and Chauffeurs

Definition

Drive a motor vehicle to transport passengers on a planned or unplanned basis.

W-2 Filing Instructions

Enter "802" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Also Known As

Taxi Driver Cab Driver Uber Driver Lyft Driver Chauffeur Personal Driver

Related SOC Codes

53-3054

Common Examples

Cab driver, personal driver

No Tax on Tips eligibility

Taxi and Rideshare Drivers and Chauffeurs 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 802

What is TTOC code 802?

TTOC code 802 is the Treasury Tipped Occupation Code for taxi and rideshare drivers and chauffeurs. Drive a motor vehicle to transport passengers on a planned or unplanned basis.

Where does TTOC code 802 go on the W-2?

Enter "802" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.

Do taxi and rideshare drivers and chauffeurs qualify for the No Tax on Tips deduction?

Yes — taxi and rideshare drivers and chauffeurs (TTOC 802) 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.

Need help with TTOC compliance?

Use the bulk mapper to map codes for your whole staff, or read our guides.