Learn About TTOC Codes
What Treasury Tipped Occupation Codes are, why they matter, and how to use them.
Treasury Tipped Occupation Codes (TTOC) identify occupations that customarily and regularly receive tips. Employers report them on Form W-2 (Box 14b) to flag tipped occupations under the "No Tax on Tips" rules.
Why TTOC codes matter
- They tell the IRS which employees hold tipped occupations.
- They support the qualified-tips deduction for eligible workers.
- They keep employer W-2 reporting accurate and compliant.
Where the codes come from
The Treasury Department publishes the list of qualifying tipped occupations. Each occupation maps to a numeric TTOC code grouped by industry.
The eight industry groups
Beverage & Food Service 101–110 Entertainment & Events 201–211 Hospitality & Guest Services 301–304 Home Services 401–409 Personal Services 501–508 Personal Appearance & Wellness 601–611 Recreation & Instruction 701–706 Transportation & Delivery 801–809
Find your code
Search by job title with the code finder, or map a whole staff list with the bulk mapper.
Informational only — not tax advice. Verify with a qualified professional or the IRS.