CashoutGlossary / Treasury Tipped Occupation Code (TTOC)
Treasury Tipped Occupation Code (TTOC)
A three-digit IRS code for each job on the No Tax on Tips occupation list, like 102 for wait staff. It shows in W-2 box 14b starting with 2026.
The Treasury Tipped Occupation Code, or TTOC, is a three-digit number for each job on the IRS list of occupations that customarily and regularly received tips on or before December 31, 2024. Only tips earned in a listed job can count for the No Tax on Tips deduction. The final list has 71 occupations in eight groups, from beverage and food service (codes 101 to 110) to transportation and delivery (801 to 810).
Some codes tipped workers will see: bartenders 101, wait staff 102, host staff 109, gambling dealers 201, maids and housekeeping cleaners 304, massage therapists 602, barbers and hairstylists 603, parking and valet attendants 801, taxi and rideshare drivers 802, goods delivery people 804. The list also includes chefs and cooks (105) and dishwashers (108).
Starting with 2026 forms, your employer puts up to two codes in W-2 box 14b, alongside your reported cash tips in box 12 code TP. Form 1099-NEC has a box 1c for the code when you're paid as a contractor. If box 14b shows only code 000, your tips aren't qualified, and you shouldn't use the TP amount for the deduction.
A common mistake is assuming the code alone settles it. The tips still have to be voluntary, and they have to be on your W-2, a 1099 or Form 4137. If the code looks wrong for the work you do, ask your employer before you file.
Related terms
Qualified tips · Schedule 1-A · Form W-2 · Tipped employee · Form 4137
