TTOC Code GE01: Casino Dealer — W-2 Box 14b Reporting Guide
TTOC code GE01 is the Treasury Tipped Occupation Code for Casino Dealer positions, classified under the Gaming & Entertainment category. This code must appear in Box 14b of the employee's W-2.
When to Use Code GE01
Assign TTOC code GE01 to any employee whose primary tipped role is Casino Dealer. If an employee works multiple tipped positions, use the code for the role where they earn the most tip income.
Key Considerations for Casino Dealer Employers
Casino dealers receive tips (tokes) from players. Under OBBBA, these voluntary tips qualify for the tip tax deduction. Some casinos pool dealer tips — the pooled distribution to each dealer is still considered qualified tip income.
What to Track for Casino Dealer 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: GE01
Related Codes in Gaming & Entertainment
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