TTOC Finder: Treasury Tipped Occupation Codes

A Treasury Tipped Occupation Code (TTOC) is a three-digit code from the Treasury Department's list of occupations that customarily and regularly receive tips. Each code stands for one tipped occupation, such as 101 for bartenders, and is used to report that occupation on 2026 tax forms.

Tips only count as qualified tips when they are earned in an occupation on the Treasury list. The TTOC identifies that occupation, which connects the tips on the form to an eligible job. Qualified cash tips can be deducted up to $25,000 per year, subject to income limits, and mandatory service charges or automatic gratuities are treated as wages, not tips.

Yes. The occupation code field holds up to two codes. If a worker received tips from two occupations, report both codes. If tips came from more than two jobs, report any two.

Code 000 stands for a nonqualifying occupation. It is used when tips were received in a job that is not on the Treasury list. If 000 is the only code reported, the tips do not qualify for the deduction.

The occupation code is reported on Form W-2 (Box 14b), Form 1099-NEC (Box 1c), Form 1099-MISC (Box 13b), and Form 1099-K (Box 1d). Form W-2c uses the same boxes as the W-2. Select a form in the finder to see where each amount and code belongs.

Before you file, check these four things:

• Confirm the worker's classification and select the appropriate information return.
• Match the TTOC to the occupation in which the tips were actually earned. If the occupation is not on the Treasury list, use code 000.
• Report qualifying cash tips. Mandatory service charges and automatic gratuities are treated as wages, not tips.
• Keep payroll, payment, or platform records that support the reported tip amounts and occupation codes.