Water Taxi Operators and Charter Boat Workers
Definition
Operate water taxi boats or provide services to passengers on private charter boats.
W-2 Filing Instructions
Enter "807" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Also Known As
Related SOC Codes
Common Examples
Water taxi captain, air boat operator, charter boat deckhand, charter boat steward
No Tax on Tips eligibility
Water Taxi Operators and Charter Boat Workers 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 807
What is TTOC code 807?
TTOC code 807 is the Treasury Tipped Occupation Code for water taxi operators and charter boat workers. Operate water taxi boats or provide services to passengers on private charter boats.
Where does TTOC code 807 go on the W-2?
Enter "807" in Box 14b (TTOC). Report qualified tips in Box 12 using Code TP.
Do water taxi operators and charter boat workers qualify for the No Tax on Tips deduction?
Yes — water taxi operators and charter boat workers (TTOC 807) 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?
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