A Treasury Tipped Occupation Code identifies a listed tipped occupation. The final April 2026 list has more than 70 occupations. Match the actual work to the description, rather than relying on a job title alone.

Where do occupation codes go?

Use W-2 Box 14b when reporting cash tips with code TP. The 2026 instructions permit up to two codes. If tips were received in a nonqualifying occupation, 000 must be one of the codes.

What if my employee has multiple tipped roles?

Keep records by role and follow the Box 14b instructions. For more than two qualifying occupations, the instructions permit any two of those codes; do not automatically reduce every worker to one primary occupation.

Is there a catch-all eligible tipped occupation?

No. Do not invent an eligible code for an unlisted job. Code 801 is not an other-occupation catch-all. The reporting marker 000 does not make a nonqualifying occupation eligible for the deduction.

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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 the 71 occupations in the April 2026 final list. Match duties as well as titles. Official IRS list.

Search by job title, code, or keyword

71 codes found

101

Beverage and Food Service

Bartenders

Barkeep, mixologist, taproom attendant, sommelier

W-2 Box 14b

Code 101 — Bartenders

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

102

Beverage and Food Service

Wait Staff

Cocktail waitress, dining car server, banquet staff

W-2 Box 14b

Code 102 — Wait Staff

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

103

Beverage and Food Service

Food or Beverage Servers, Non-restaurant

Room service food server, boat hop, beer cart server

W-2 Box 14b

Code 103 — Food or Beverage Servers, Non-restaurant

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

104

Beverage and Food Service

Dining Room and Cafeteria Attendants and Bartender Helpers

Bar back, bar helper, busser

W-2 Box 14b

Code 104 — Dining Room and Cafeteria Attendants and Bartender Helpers

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

105

Beverage and Food Service

Chefs and Cooks

Executive chef, pastry chef, sous chef, fast food cook, private chef, restaurant cook, saucier, food truck cook, banquet cook, caterer, chocolatier, confectioner

W-2 Box 14b

Code 105 — Chefs and Cooks

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

106

Beverage and Food Service

Food Preparation Workers

Salad maker, sandwich maker, fruit and vegetable parer, kitchen steward

W-2 Box 14b

Code 106 — Food Preparation Workers

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

107

Beverage and Food Service

Fast Food and Counter Workers

Barista, ice cream server, cafeteria server

W-2 Box 14b

Code 107 — Fast Food and Counter Workers

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

108

Beverage and Food Service

Dishwashers

Dish room worker, silverware cleaner

W-2 Box 14b

Code 108 — Dishwashers

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

109

Beverage and Food Service

Host Staff, Restaurant, Lounge, and Coffee Shop

Maître d'hôtel, dining room host

W-2 Box 14b

Code 109 — Host Staff, Restaurant, Lounge, and Coffee Shop

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

110

Beverage and Food Service

Bakers

Bread baker, cake baker, bagel baker, pastry finisher

W-2 Box 14b

Code 110 — Bakers

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

201

Entertainment and Events

Gambling Dealers

Blackjack dealer, craps dealer, poker dealer, roulette dealer, pit clerk

W-2 Box 14b

Code 201 — Gambling Dealers

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

202

Entertainment and Events

Gambling Change Persons and Booth Cashiers

Slot attendant, mutuel teller

W-2 Box 14b

Code 202 — Gambling Change Persons and Booth Cashiers

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

203

Entertainment and Events

Gambling Cage Workers

Casino cashier, cage cashier

W-2 Box 14b

Code 203 — Gambling Cage Workers

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

204

Entertainment and Events

Gambling and Sports Book Writers and Runners

Betting runner, bingo worker, keno runner, race book writer

W-2 Box 14b

Code 204 — Gambling and Sports Book Writers and Runners

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

205

Entertainment and Events

Dancers

Club dancer, dance artist

W-2 Box 14b

Code 205 — Dancers

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

206

Entertainment and Events

Musicians and Singers

Instrumentalist, accompanist, lounge singer

W-2 Box 14b

Code 206 — Musicians and Singers

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

207

Entertainment and Events

Disc Jockeys, Except Radio

Deejay, club DJ

W-2 Box 14b

Code 207 — Disc Jockeys, Except Radio

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

208

Entertainment and Events

Entertainers and Performers

Comedian, clown, magician, street performer

W-2 Box 14b

Code 208 — Entertainers and Performers

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

209

Entertainment and Events

Digital Content Creators

Streamer, online video creator, social media influencer, podcaster

W-2 Box 14b

Code 209 — Digital Content Creators

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

210

Entertainment and Events

Ushers, Lobby Attendants, and Ticket Takers

Ticket collector, theater usher

W-2 Box 14b

Code 210 — Ushers, Lobby Attendants, and Ticket Takers

2026 Box 12 code TP reports total cash tips. Read about SSTB transition relief

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Educational federal reporting guidance, reviewed October 8, 2026. Sources: 2026 IRS W-2 instructions, Notice 2025-69, and DOL tip rules.

Prepare your occupation records

Use the official code finder to review actual duties, then confirm Box 14b entries with your payroll provider.

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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 correct 2026 IRS TTOC: bartender 101, wait staff 102, barista 107. Use the final 71-occupation list and Box 14b rules.

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TTOC Code Finder

Bartenders

Wait Staff

Food or Beverage Servers, Non-restaurant

Dining Room and Cafeteria Attendants and Bartender Helpers

Chefs and Cooks

Food Preparation Workers

Fast Food and Counter Workers

Dishwashers

Host Staff, Restaurant, Lounge, and Coffee Shop

Bakers

Gambling Dealers

Gambling Change Persons and Booth Cashiers

Gambling Cage Workers

Gambling and Sports Book Writers and Runners

Dancers

Musicians and Singers

Disc Jockeys, Except Radio

Entertainers and Performers

Digital Content Creators

Ushers, Lobby Attendants, and Ticket Takers

Prepare your occupation records

Frequently Asked Questions

What is a TTOC code?

Where do occupation codes go?

What if my employee has multiple tipped roles?

Is there a catch-all eligible tipped occupation?

Learn More

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