TTOC Code OT02: Golf Caddy — W-2 Box 14b Reporting Guide

TTOC code OT02 is the Treasury Tipped Occupation Code for Golf Caddy positions, classified under the Other Tipped category. This code must appear in Box 14b of the employee's W-2.

When to Use Code OT02

Assign TTOC code OT02 to any employee whose primary tipped role is Golf Caddy. If an employee works multiple tipped positions, use the code for the role where they earn the most tip income.

What to Track for Golf Caddy 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: OT02

Related Codes in Other Tipped

• OT01 — Car Wash Attendant
• OT03 — Skycap
• OT04 — Coat Check
• OT05 — Restroom Attendant
• OT06 — Parking Lot Attendant
• OT07 — Other Tipped Worker

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