TTOC Code DL01: Delivery Driver — W-2 Box 14b Reporting Guide
TTOC code DL01 is the Treasury Tipped Occupation Code for Delivery Driver positions, classified under the Delivery category. This code must appear in Box 14b of the employee's W-2.
When to Use Code DL01
Assign TTOC code DL01 to any employee whose primary tipped role is Delivery Driver. If an employee works multiple tipped positions, use the code for the role where they earn the most tip income.
Key Considerations for Delivery Driver Employers
Delivery drivers at restaurants, pizza shops, and through apps like DoorDash or Grubhub receive qualified tips under OBBBA. The delivery fee charged by the platform or restaurant is NOT a tip — only the amount the customer voluntarily adds as a tip qualifies.
What to Track for Delivery Driver Employees
For each pay period, record:
- Cash tips — reported by the employee (Form 4070 or your own reporting system)
- Credit card tips — from your POS system or payment processor
- Mandatory service charges — auto-gratuity, service fees, etc. (these are NOT qualified tips)
- Overtime hours — hours over 40/week for the 0.5x premium calculation
W-2 Reporting
- Box 12, Code TP: Year-to-date qualified tip total (cash + CC tips only)
- Box 12, Code TT: Year-to-date qualified OT premium (overtime hours × hourly rate × 0.5)
- Box 14b: DL01
Related Codes in Delivery
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