OBBBA Compliance Guides

Everything employers need to know about the new W-2 reporting requirements for tipped employees and overtime.

Compliance Guides

What Is OBBBA? The One Big Beautiful Bill Act Explained for Employers

Complete guide to OBBBA compliance for employers. Understand the new W-2 reporting requirements for qualified tips and overtime premiums starting 2025.

Qualified Tips vs. Service Charges: What Counts Under OBBBA

Learn the difference between qualified tips and mandatory service charges under OBBBA. Only voluntary tips qualify for the new W-2 Code TP deduction.

How to Calculate the OBBBA Overtime Premium for W-2 Reporting

Step-by-step guide to calculating the qualified overtime premium under OBBBA. Only the 0.5x premium qualifies for the W-2 Box 12 Code TT deduction.

Complete List of TTOC Codes for W-2 Box 14b (2025-2028)

Full list of Treasury Tipped Occupation Codes (TTOC) required for W-2 Box 14b under OBBBA. Find the right code for every tipped job category.

W-2 Box 12 Codes TP and TT: What Employers Need to Report

Guide to the new W-2 Box 12 codes TP (qualified tips) and TT (qualified overtime) required under OBBBA starting tax year 2025.

IRS Penalties for Incorrect W-2s Under OBBBA: What You Risk

IRS penalties for missing or incorrect OBBBA data on W-2 forms range from $60 to $680 per form. Learn the penalty tiers and how to avoid them.

How to Import Tip Data from Your POS System for OBBBA Compliance

Step-by-step guide to importing tip data from Toast, Square, Clover, or any POS into your OBBBA compliance tracking system.

OBBBA MAGI Phase-Out: When Tip and Overtime Deductions Shrink

Understand the MAGI phase-out thresholds for OBBBA tip and overtime deductions. Calculator and examples for single and joint filers.

OBBBA 2025 vs. 2026: What Changes and What Stays the Same

Key differences between OBBBA compliance in 2025 (transition year) and 2026 (full enforcement). Timeline and action items for employers.

For CPAs: Getting OBBBA W-2 Data from Your Restaurant Clients

CPA guide to collecting qualified tip, overtime premium, and TTOC code data from restaurant and hospitality clients for OBBBA W-2 compliance.

OBBBA Compliance by State

Conforming

OBBBA Compliance in Alabama: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Alaska: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Arizona: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Arkansas: W-2 Requirements for Tipped Employees (Conforming)

Non-Conforming

OBBBA Compliance in California: W-2 Requirements for Tipped Employees (Non-Conforming)

Non-Conforming

OBBBA Compliance in Colorado: W-2 Requirements for Tipped Employees (Non-Conforming)

Conforming

OBBBA Compliance in Connecticut: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Delaware: W-2 Requirements for Tipped Employees (Conforming)

Non-Conforming

OBBBA Compliance in District of Columbia: W-2 Requirements for Tipped Employees (Non-Conforming)

Conforming

OBBBA Compliance in Florida: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Georgia: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Hawaii: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Idaho: W-2 Requirements for Tipped Employees (Conforming)

Non-Conforming

OBBBA Compliance in Illinois: W-2 Requirements for Tipped Employees (Non-Conforming)

Conforming

OBBBA Compliance in Indiana: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Iowa: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Kansas: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Kentucky: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Louisiana: W-2 Requirements for Tipped Employees (Conforming)

Non-Conforming

OBBBA Compliance in Maine: W-2 Requirements for Tipped Employees (Non-Conforming)

Non-Conforming

OBBBA Compliance in Maryland: W-2 Requirements for Tipped Employees (Non-Conforming)

Conforming

OBBBA Compliance in Massachusetts: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Michigan: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Minnesota: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Mississippi: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Missouri: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Montana: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Nebraska: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Nevada: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in New Hampshire: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in New Jersey: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in New Mexico: W-2 Requirements for Tipped Employees (Conforming)

Non-Conforming

OBBBA Compliance in New York: W-2 Requirements for Tipped Employees (Non-Conforming)

Conforming

OBBBA Compliance in North Carolina: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in North Dakota: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Ohio: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Oklahoma: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Oregon: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Pennsylvania: W-2 Requirements for Tipped Employees (Conforming)

Non-Conforming

OBBBA Compliance in Rhode Island: W-2 Requirements for Tipped Employees (Non-Conforming)

Conforming

OBBBA Compliance in South Carolina: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in South Dakota: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Tennessee: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Texas: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Utah: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Vermont: W-2 Requirements for Tipped Employees (Conforming)

Non-Conforming

OBBBA Compliance in Virginia: W-2 Requirements for Tipped Employees (Non-Conforming)

Conforming

OBBBA Compliance in Washington: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in West Virginia: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Wisconsin: W-2 Requirements for Tipped Employees (Conforming)

Conforming

OBBBA Compliance in Wyoming: W-2 Requirements for Tipped Employees (Conforming)

TTOC Code Guides

TTOC Code DL01: Delivery Driver — W-2 Box 14b Reporting Guide

TTOC Code DL02: Courier — W-2 Box 14b Reporting Guide

TTOC Code FB01: Waiter/Waitress — W-2 Box 14b Reporting Guide

TTOC Code FB02: Bartender — W-2 Box 14b Reporting Guide

TTOC Code FB03: Barback — W-2 Box 14b Reporting Guide

TTOC Code FB04: Host/Hostess — W-2 Box 14b Reporting Guide

TTOC Code FB05: Busser — W-2 Box 14b Reporting Guide

TTOC Code FB06: Food Runner — W-2 Box 14b Reporting Guide

TTOC Code FB07: Sommelier — W-2 Box 14b Reporting Guide

TTOC Code FB08: Barista — W-2 Box 14b Reporting Guide

TTOC Code FB09: Counter Service — W-2 Box 14b Reporting Guide

TTOC Code FB10: Buffet Attendant — W-2 Box 14b Reporting Guide

TTOC Code GE01: Casino Dealer — W-2 Box 14b Reporting Guide

TTOC Code GE02: Slot Attendant — W-2 Box 14b Reporting Guide

TTOC Code GE03: Entertainment Performer — W-2 Box 14b Reporting Guide

TTOC Code HL01: Bellhop/Porter — W-2 Box 14b Reporting Guide

TTOC Code HL02: Concierge — W-2 Box 14b Reporting Guide

TTOC Code HL03: Doorman — W-2 Box 14b Reporting Guide

TTOC Code HL04: Housekeeper — W-2 Box 14b Reporting Guide

TTOC Code HL05: Room Service — W-2 Box 14b Reporting Guide

TTOC Code HL06: Valet Parking — W-2 Box 14b Reporting Guide

TTOC Code HL07: Spa Attendant — W-2 Box 14b Reporting Guide

TTOC Code HL08: Pool Attendant — W-2 Box 14b Reporting Guide

TTOC Code OT01: Car Wash Attendant — W-2 Box 14b Reporting Guide

TTOC Code OT02: Golf Caddy — W-2 Box 14b Reporting Guide

TTOC Code OT03: Skycap — W-2 Box 14b Reporting Guide

TTOC Code OT04: Coat Check — W-2 Box 14b Reporting Guide

TTOC Code OT05: Restroom Attendant — W-2 Box 14b Reporting Guide

TTOC Code OT06: Parking Lot Attendant — W-2 Box 14b Reporting Guide

TTOC Code OT07: Other Tipped Worker — W-2 Box 14b Reporting Guide

TTOC Code PC01: Hairdresser/Stylist — W-2 Box 14b Reporting Guide

TTOC Code PC02: Nail Technician — W-2 Box 14b Reporting Guide

TTOC Code PC03: Massage Therapist — W-2 Box 14b Reporting Guide

TTOC Code PC04: Esthetician — W-2 Box 14b Reporting Guide

TTOC Code PC05: Barber — W-2 Box 14b Reporting Guide

TTOC Code TR01: Taxi/Rideshare Driver — W-2 Box 14b Reporting Guide

TTOC Code TR02: Shuttle Driver — W-2 Box 14b Reporting Guide

TTOC Code TR03: Tour Guide — W-2 Box 14b Reporting Guide

TTOC Code TR04: Charter Boat Crew — W-2 Box 14b Reporting Guide

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