A Treasury Tipped Occupation Code (TTOC) is a standardized code used on W-2 Box 14b to classify tipped employees by occupation. There are 70+ codes across categories like Beverage & Food, Hospitality, and Personal Services.

Where does the TTOC code go on the W-2?

The TTOC code is reported in W-2 Box 14b along with the occupation title. This tells the IRS what type of tipped work the employee performs.

What if my employee has multiple tipped roles?

Use the TTOC code that represents the employee's primary tipped occupation — the role in which they earn the majority of their tips.

What is code 801 - Other Tipped Occupation?

Code 801 is a catch-all for tipped roles not covered by the specific 70+ codes. Use it only when no other code fits the employee's occupation.

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TTOC Code Finder

Search and browse all 70+ Treasury Tipped Occupation Codes. Find the correct TTOC code for your employees by job title, category, or keyword.

Search by job title, category, or keyword to find the correct Treasury Tipped Occupation Code for your employees' W-2 Box 14b.

Search by job title, code, or keyword

83 codes found

101

Beverage & Food

Bartenders

Barkeep, mixologist, sommelier

W-2 Box 14b

Code 101 — Bartenders

Box 12 code depends on SSTB status: Check your SSTB status

102

Beverage & Food

Wait Staff

Server, cocktail waitress, waiter

W-2 Box 14b

Code 102 — Wait Staff

Box 12 code depends on SSTB status: Check your SSTB status

103

Beverage & Food

Food Servers (non-restaurant)

Cafeteria server, catering server

W-2 Box 14b

Code 103 — Food Servers (non-restaurant)

Box 12 code depends on SSTB status: Check your SSTB status

104

Beverage & Food

Dining Room Attendants

Busser, barback, dining room helper

W-2 Box 14b

Code 104 — Dining Room Attendants

Box 12 code depends on SSTB status: Check your SSTB status

105

Beverage & Food

Hosts and Hostesses

Restaurant host, maître d'hôtel

W-2 Box 14b

Code 105 — Hosts and Hostesses

Box 12 code depends on SSTB status: Check your SSTB status

106

Beverage & Food

Counter Attendants

Coffee bar, deli counter, fast casual

W-2 Box 14b

Code 106 — Counter Attendants

Box 12 code depends on SSTB status: Check your SSTB status

107

Beverage & Food

Baristas

Coffee shop, espresso bar, café

W-2 Box 14b

Code 107 — Baristas

Box 12 code depends on SSTB status: Check your SSTB status

108

Beverage & Food

Banquet Servers

Event server, banquet waiter

W-2 Box 14b

Code 108 — Banquet Servers

Box 12 code depends on SSTB status: Check your SSTB status

109

Beverage & Food

Room Service Attendants

Hotel food delivery, in-room dining

W-2 Box 14b

Code 109 — Room Service Attendants

Box 12 code depends on SSTB status: Check your SSTB status

110

Beverage & Food

Wine Stewards

Sommelier, wine server, cellar manager

W-2 Box 14b

Code 110 — Wine Stewards

Box 12 code depends on SSTB status: Check your SSTB status

111

Beverage & Food

Cocktail Servers

Lounge server, nightclub server

W-2 Box 14b

Code 111 — Cocktail Servers

Box 12 code depends on SSTB status: Check your SSTB status

112

Beverage & Food

Buffet Attendants

Buffet server, food station attendant

W-2 Box 14b

Code 112 — Buffet Attendants

Box 12 code depends on SSTB status: Check your SSTB status

113

Beverage & Food

Sushi Bar Attendants

Sushi bar server, sashimi counter

W-2 Box 14b

Code 113 — Sushi Bar Attendants

Box 12 code depends on SSTB status: Check your SSTB status

114

Beverage & Food

Catering Staff

Catering waiter, event food service

W-2 Box 14b

Code 114 — Catering Staff

Box 12 code depends on SSTB status: Check your SSTB status

115

Beverage & Food

Drive-Through Workers (tipped)

Tipped drive-through, carhop

W-2 Box 14b

Code 115 — Drive-Through Workers (tipped)

Box 12 code depends on SSTB status: Check your SSTB status

116

Beverage & Food

Delivery Drivers (food)

Pizza delivery, food courier

W-2 Box 14b

Code 116 — Delivery Drivers (food)

Box 12 code depends on SSTB status: Check your SSTB status

117

Beverage & Food

Tasting Room Servers

Winery tasting, brewery taproom

W-2 Box 14b

Code 117 — Tasting Room Servers

Box 12 code depends on SSTB status: Check your SSTB status

118

Beverage & Food

Food Runners

Food expediter, plate runner

W-2 Box 14b

Code 118 — Food Runners

Box 12 code depends on SSTB status: Check your SSTB status

119

Beverage & Food

Beer/Wine Pourers

Beer garden server, wine bar pourer

W-2 Box 14b

Code 119 — Beer/Wine Pourers

Box 12 code depends on SSTB status: Check your SSTB status

201

Entertainment

Gambling Dealers

Card dealer, craps dealer, roulette

W-2 Box 14b

Code 201 — Gambling Dealers

Box 12 code depends on SSTB status: Check your SSTB status

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TipFort auto-suggests TTOC codes as you add employees, tracks them on every W-2 export, and keeps your Box 14b reporting accurate.

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Frequently Asked Questions

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

Find the right Treasury Tipped Occupation Code for every employee. The IRS list of 68 tipped occupations explained for 2026 W-2 reporting.

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TTOC Code Finder

Bartenders

Wait Staff

Food Servers (non-restaurant)

Dining Room Attendants

Hosts and Hostesses

Counter Attendants

Baristas

Banquet Servers

Room Service Attendants

Wine Stewards

Cocktail Servers

Buffet Attendants

Sushi Bar Attendants

Catering Staff

Drive-Through Workers (tipped)

Delivery Drivers (food)

Tasting Room Servers

Food Runners

Beer/Wine Pourers

Gambling Dealers

Classify all your employees in minutes

Frequently Asked Questions

What is a TTOC code?

Where does the TTOC code go on the W-2?

What if my employee has multiple tipped roles?

What is code 801 - Other Tipped Occupation?

Learn More

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