TTOC Code FB04: Host/Hostess — W-2 Box 14b Reporting Guide
TTOC code FB04 is the Treasury Tipped Occupation Code for Host/Hostess 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 FB04
Assign TTOC code FB04 to any employee whose primary tipped role is Host/Hostess. If an employee works multiple tipped positions, use the code for the role where they earn the most tip income.
What to Track for Host/Hostess 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: FB04
Related Codes in Food & Beverage Service
- FB01 — Waiter/Waitress
- FB02 — Bartender
- FB03 — Barback
- FB05 — Busser
- FB06 — Food Runner
- FB07 — Sommelier
- FB08 — Barista
- FB09 — Counter Service
- FB10 — Buffet Attendant
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