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