Goods Delivery People
Definition
Drive truck or other vehicle over established routes or within an established territory to deliver goods, such as food products, appliances, or furniture.
W-2 Filing Instructions
Enter "804" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Pizza delivery driver, grocery delivery driver, bicycle courier, package delivery person
No Tax on Tips eligibility
Goods Delivery People 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 804
What is TTOC code 804?
TTOC code 804 is the Treasury Tipped Occupation Code for goods delivery people. Drive truck or other vehicle over established routes or within an established territory to deliver goods, such as food products, appliances, or furniture.
Where does TTOC code 804 go on the W-2?
Enter "804" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do goods delivery people qualify for the No Tax on Tips deduction?
Yes — goods delivery people (TTOC 804) 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 Transportation & Delivery
Need help with TTOC compliance?
Use the bulk mapper to map codes for your whole staff, or read our guides.