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

TTOC code FB02 is the Treasury Tipped Occupation Code for Bartender 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 FB02

Assign TTOC code FB02 to any employee whose primary tipped role is Bartender. If an employee works multiple tipped positions, use the code for the role where they earn the most tip income.

Key Considerations for Bartender Employers

Bartenders receive tips from direct service and often participate in tip pools. Under OBBBA, only voluntary tips qualify for the deduction. If your establishment adds a mandatory bar service charge, that amount must be reported as non-qualified.

What to Track for Bartender 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: FB02

Related Codes in Food & Beverage Service

• FB01 — Waiter/Waitress
• 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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