---
title: "Treasury Tipped Occupation Code on Your W-2"
description: "On 2026 W-2s, box 14b shows your Treasury Tipped Occupation Code. If it shows only code 000, those tips aren’t treated as qualified for the deduction."
url: https://www.tipmaxapp.com/us/answers/treasury-tipped-occupation-code-w2
language: en
publisher: TipMax (Entermaurs Incorporated)
date_published: 2026-09-23
last_verified: 2026-09-23
---

# What is the Treasury Tipped Occupation Code on my W-2?

**Short answer:** On **2026** Forms W-2, box **14b** shows your **Treasury Tipped Occupation Code(s) (TTOC)**, which map to the IRS tipped occupations list. They work with box 12 code **TP** when you figure the federal qualified tips deduction on **Schedule 1-A Part II**. If box 14b shows code **000** alone, those tips are **not** treated as qualified. Confirm your role at IRS.gov/TippedOccupations: the W-2 code matters, but the IRS table is the eligibility source of truth.

## Example math

Server W-2: box 12 **TP** = **$20,000**; box **14b** = **102** (Wait staff). MAGI under the phase-out.

1. Occupation code present and listed: the eligibility gate is open if the other rules are met.
2. Deduction before phase-out = min($20,000, $25,000) = **$20,000**.
3. Illustrative savings: enter your own marginal rate in the calculator (for example, 22% → ≈ $4,400, illustrative only). Social Security and Medicare still generally apply to those tips; the deduction doesn’t change that.

Contrast: the same TP dollars with box 14b showing **000** alone means those tips are not qualified, per the W-2 instructions.

**Not tax advice.**

## Plain English

### What box 14b is for

The 2026 W-2 instructions describe box **14b** as Treasury Tipped Occupation Code(s). Use box 12 code TP together with box 14b when figuring Schedule 1-A Part II. See [W-2 box 12 code TP](https://www.tipmaxapp.com/us/answers/w2-box-12-code-tp-explained).

### Examples TipMax users see (confirm on the live list)

- **101** Bartenders
- **102** Wait staff
- **104** Dining room attendants / bartender helpers
- **107** Fast food and counter workers (barista example on the IRS table)

This page is **not** the legal list. Check the [IRS tipped occupations list](https://www.irs.gov/TippedOccupations).

## Common mistakes

- Ignoring box 14b because TP looks familiar.
- Assuming a friend’s code applies to your dual-role job.
- Treating TipMax as able to override payroll’s box 14b.

## Official sources

- [IRS: Occupations that customarily and regularly received tips](https://www.irs.gov/TippedOccupations)
- [IRS: 2026 General Instructions for Forms W-2 and W-3](https://www.irs.gov/instructions/iw2w3)
- [IRS: Tip recordkeeping and reporting](https://www.irs.gov/businesses/small-businesses-self-employed/tip-recordkeeping-and-reporting)
- [Schedule 1-A (Form 1040)](https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf)

## Last verified

September 23, 2026. Sources checked: IRS tipped occupations list, 2026 General Instructions for Forms W-2 and W-3, IRS tip recordkeeping page, and Schedule 1-A. Confirmed: box 14b shows Treasury Tipped Occupation Code(s) on 2026 Forms W-2, and code 000 alone means the tips are not qualified.

## Related

- [Who qualifies / occupations](https://www.tipmaxapp.com/us/answers/who-qualifies-tipped-occupations)
- [W-2 box 12 code TP](https://www.tipmaxapp.com/us/answers/w2-box-12-code-tp-explained)
- [How to claim on Schedule 1-A](https://www.tipmaxapp.com/us/answers/how-to-claim-schedule-1a)
- [No Tax on Tips for servers](https://www.tipmaxapp.com/us/answers/no-tax-on-tips-for-servers)

## How TipMax helps with this

Two jobs, two codes: keep their tips separate.

TipMax is an iPhone app for servers and bartenders that tracks tips and tip-outs and turns a restaurant menu into study flashcards.

- Track multiple jobs, each with its own fields.

Download TipMax free: https://apps.apple.com/us/app/tipmax-study-track-earn/id6744850146

---

TipMax Answers explains public IRS guidance in plain English for tipped workers. It is **not tax, legal, or accounting advice**. Rules can change. Confirm figures on IRS.gov and with a qualified tax professional before you file. TipMax the app helps you track tips and true hourly pay; it does not file your taxes. The IRS occupations list controls, not TipMax.