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

TTOC code FB08 is the Treasury Tipped Occupation Code for Barista 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 FB08

Assign TTOC code FB08 to any employee whose primary tipped role is Barista. If an employee works multiple tipped positions, use the code for the role where they earn the most tip income.

Key Considerations for Barista Employers

Baristas at coffee shops and cafes are newly eligible under the expanded OBBBA tip provisions. Both counter tips (cash jar) and credit card tip line amounts qualify. Drive-through tips also count.

What to Track for Barista 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: FB08

Related Codes in Food & Beverage Service

• FB01 — Waiter/Waitress
• FB02 — Bartender
• FB03 — Barback
• FB04 — Host/Hostess
• FB05 — Busser
• FB06 — Food Runner
• FB07 — Sommelier
• FB09 — Counter Service
• FB10 — Buffet Attendant

Start Tracking

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