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

TTOC code FB01 is the Treasury Tipped Occupation Code for Waiter/Waitress positions, classified under the Food & Beverage Service category. This code must appear in Box 14b of the employee's W-2.

When to Use Code FB01

Assign TTOC code FB01 to any employee whose primary tipped role is Waiter/Waitress. If an employee works multiple tipped positions, use the code for the role where they earn the most tip income.

Key Considerations for Waiter/Waitress Employers

Waiters and waitresses typically receive the largest share of tip income in a restaurant. Both cash tips and credit card tips left voluntarily by customers are qualified under OBBBA. Mandatory auto-gratuity on large parties is NOT a qualified tip — it's a service charge and must be tracked separately.

What to Track for Waiter/Waitress 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: FB01

Related Codes in Food & Beverage Service

• FB02 — Bartender
• FB03 — Barback
• FB04 — Host/Hostess
• FB05 — Busser
• FB06 — Food Runner
• FB07 — Sommelier
• FB08 — Barista
• FB09 — Counter Service
• FB10 — Buffet Attendant

Start Tracking

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