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Complete List of TTOC Codes for W-2 Box 14b (2025-2028)

Updated March 2026 · TipTrack Compliance Team

Every tipped employee's W-2 must include a Treasury Tipped Occupation Code (TTOC) in Box 14b. This code identifies the employee's tipped occupation category. Using the wrong code — or omitting it — can trigger IRS penalties.

Food & Beverage Service

CodeOccupation
FB01Waiter/Waitress
FB02Bartender
FB03Barback
FB04Host/Hostess
FB05Busser
FB06Food Runner
FB07Sommelier
FB08Barista
FB09Counter Service
FB10Buffet Attendant

Hospitality & Lodging

CodeOccupation
HL01Bellhop/Porter
HL02Concierge
HL03Doorman
HL04Housekeeper
HL05Room Service
HL06Valet Parking
HL07Spa Attendant
HL08Pool Attendant

Personal Care

CodeOccupation
PC01Hairdresser/Stylist
PC02Nail Technician
PC03Massage Therapist
PC04Esthetician
PC05Barber

Transportation

CodeOccupation
TR01Taxi/Rideshare Driver
TR02Shuttle Driver
TR03Tour Guide
TR04Charter Boat Crew

Gaming & Entertainment

CodeOccupation
GE01Casino Dealer
GE02Slot Attendant
GE03Entertainment Performer

Delivery

CodeOccupation
DL01Delivery Driver
DL02Courier

Other Tipped Occupations

CodeOccupation
OT01Car Wash Attendant
OT02Golf Caddy
OT03Skycap
OT04Coat Check
OT05Restroom Attendant
OT06Parking Lot Attendant
OT07Other Tipped Worker

How to Choose the Right Code

Use the code that best matches the employee's primary tipped role. If an employee works multiple tipped positions (e.g., bartender and server), use the code for the role where they earn the most tip income. If no specific code fits, use OT07 (Other Tipped Worker).

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