Treasury Tipped Occupation Codes: How to Find the Right TTOC for Every Employee

• Use the final IRS occupation list issued in April 2026, not the earlier 68-occupation proposal.
• Bartenders are TTOC 101; wait staff are 102; bussers and barbacks generally map to 104; baristas generally map to 107. Confirm actual duties.
• The TTOC is three digits. It is different from a Standard Occupational Classification code.
• Box 14b holds up to two codes, with 000 required as one of them if tips were received in a nonqualifying occupation.

A Treasury Tipped Occupation Code identifies the occupation in which an employee received tips. It helps support the new qualified-tip deduction, but a code by itself does not establish every eligibility condition.

Treasury and the IRS issued final occupation regulations in April 2026. The final list contains 71 occupations. The earlier proposed list had 68, which is why old summaries and cached lookup tables can disagree.

Open the current IRS tipped-occupation table and compare the occupation description with the work performed. Preserve that mapping in your payroll records.

The final list groups occupations under beverage and food service; entertainment and events; hospitality and guest services; home services; personal services; personal appearance and wellness; recreation and instruction; and transportation and delivery.

A category is a way to navigate the table. It is not enough to create a code by combining an industry number with a job title. Codes must come from the published list. For example, hospitality roles are not all in the 200 range, and a hotel bartender still belongs under the bartending occupation.

These are actual codes from the IRS list, not illustrative numbering. A role appearing on the tax list does not override wage-law rules about tip pools. In particular, a restaurant taking a federal tip credit cannot use the tax list as permission to put cooks into a mandatory tip pool.

1. Export the employees who received tips, including former employees.
2. Add a short description of each role and the dates it was performed.
3. Compare duties against the IRS descriptions and examples.
4. Record the selected code and the reason for any less obvious match.
5. Keep tip amounts separated by role where an employee changes jobs or combines qualifying and nonqualifying work.
6. Verify that your payroll provider places the selected codes in Box 14b.

The 2026 W-2 instructions allow up to two codes. If tips were received in more than two occupations, use any two under the instructions, but include 000 if any tipped occupation was nonqualifying. Keep the full supporting breakdown even if only two codes appear on the form.

Jamie receives tips from waiting tables and tending bar during the same year. The supported mappings are 102 for wait staff and 101 for bartending. Both may appear in Box 14b.

Keep the source tip records for each role. If the POS calls every shift “front of house,” add a role mapping before year-end instead of guessing from the employee's latest title. If a third occupation is nonqualifying, the 000 rule also needs to be considered.

Do not copy a code from an internet table that labels 101 as waiter or 102 as bartender; those assignments reverse the IRS list.

Look at duties, not just the exact words in your job title. A local title may fit a broader IRS description. If no qualifying occupation matches, use the nonqualifying-occupation reporting rules. Cash tips reported to the employer still belong in TP; do not hide them because they are not deductible.

SSTB treatment is a separate issue. The final regulations preserve a transition rule linked to later SSTB-specific regulations. Do not automatically replace a listed occupation with 000 merely because the employer might be an SSTB.

For an unresolved role, save the job description and ask your payroll adviser to review the match before filing. A search tool is a starting point, not evidence that a classification was reviewed.

What is the TTOC for a bartender?

1. The IRS list includes bartenders and illustrative roles such as mixologists. Match the actual duties before assigning the code.

What is the TTOC for a waiter or waitress?

102, wait staff. Code 101 is for bartenders.

Is the final list still 68 occupations?

No. The final April 2026 list contains 71 occupations. Use the current IRS table rather than an old proposed list.

Do I report the SOC code on the W-2?

No. Box 14b uses the three-digit TTOC. The related SOC code in the IRS table is a classification reference, not a substitute for the TTOC.

Begin with employees who changed duties, work in more than one role, or share a vague job title. Record the actual duties and compare them with the free TTOC finder and the official descriptions. Keep unresolved cases visible until someone reviews them.

If your records contain a code but payroll shows a blank, use the missing-TTOC troubleshooting guide. For recurring employee-record preparation, ask TipFort about your payroll setup and confirm how your provider accepts occupation data.