TTOC Code HL06: Valet Parking — W-2 Box 14b Reporting Guide

TTOC code HL06 is the Treasury Tipped Occupation Code for Valet Parking positions, classified under the Hospitality & Lodging category. This code must appear in Box 14b of the employee's W-2.

When to Use Code HL06

Assign TTOC code HL06 to any employee whose primary tipped role is Valet Parking. If an employee works multiple tipped positions, use the code for the role where they earn the most tip income.

Key Considerations for Valet Parking Employers

Valet parking attendants receive tips at both the drop-off and pick-up. Both qualify as voluntary tips under OBBBA. However, if a mandatory valet fee is charged and passed to the attendant, that portion is a service charge, not a qualified tip.

What to Track for Valet Parking 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: HL06

Related Codes in Hospitality & Lodging

• HL01 — Bellhop/Porter
• HL02 — Concierge
• HL03 — Doorman
• HL04 — Housekeeper
• HL05 — Room Service
• HL07 — Spa Attendant
• HL08 — Pool Attendant

Start Tracking

TipTrack automatically assigns TTOC codes and tracks qualified tips for every pay period. Start your free 14-day trial.