TTOC Code OT07: Other Tipped Worker — W-2 Box 14b Reporting Guide

TTOC code OT07 is the Treasury Tipped Occupation Code for Other Tipped Worker positions, classified under the Other Tipped category. This code must appear in Box 14b of the employee's W-2.

When to Use Code OT07

Assign TTOC code OT07 to any employee whose primary tipped role is Other Tipped Worker. If an employee works multiple tipped positions, use the code for the role where they earn the most tip income.

What to Track for Other Tipped Worker 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: OT07

Related Codes in Other Tipped

• OT01 — Car Wash Attendant
• OT02 — Golf Caddy
• OT03 — Skycap
• OT04 — Coat Check
• OT05 — Restroom Attendant
• OT06 — Parking Lot Attendant

Start Tracking

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