TTOC Code HL05: Room Service — W-2 Box 14b Reporting Guide

TTOC code HL05 is the Treasury Tipped Occupation Code for Room Service positions, classified under the Hospitality & Lodging category. This code must appear in Box 14b of the employee's W-2.

When to Use Code HL05

Assign TTOC code HL05 to any employee whose primary tipped role is Room 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 Room 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: HL05

Related Codes in Hospitality & Lodging

• HL01 — Bellhop/Porter
• HL02 — Concierge
• HL03 — Doorman
• HL04 — Housekeeper
• HL06 — Valet Parking
• HL07 — Spa Attendant
• HL08 — Pool Attendant

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