TTOC Code TR01: Taxi/Rideshare Driver — W-2 Box 14b Reporting Guide
TTOC code TR01 is the Treasury Tipped Occupation Code for Taxi/Rideshare Driver positions, classified under the Transportation category. This code must appear in Box 14b of the employee's W-2.
When to Use Code TR01
Assign TTOC code TR01 to any employee whose primary tipped role is Taxi/Rideshare Driver. If an employee works multiple tipped positions, use the code for the role where they earn the most tip income.
Key Considerations for Taxi/Rideshare Driver Employers
Taxi and rideshare drivers were included in the OBBBA tip provisions. Tips added through the app (Uber, Lyft) or cash tips paid directly qualify. The key distinction is that any mandatory service fee added by the platform is NOT a qualified tip.
What to Track for Taxi/Rideshare Driver 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: TR01
Related Codes in Transportation
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