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Employer / payroll · Box 14b TTOC

W-2 Box 14b validator

Validate a Treasury Tipped Occupation Code on a TY2026 (or later) W-2 against the occupation per the IRS final reg. Generate a corrected-W-2 (Form W-2c) request template if the code does not match. The validator runs entirely in your browser; nothing about the code or the worker leaves this page.[1]
Policy state — Last verified2026-05-07Source

Personalized calculation

W-2 Box 14b code validator

Validate the Box 14b code on this W-2
Employer / payroll vocabulary. The expected code is checked against the IRS final reg (TD 10044) for the chosen occupation and tax year.
Awaiting input — pick an occupation, enter Box 14b, then validate.
Policy state — Last verified2026-05-07Source

Statute-cited expansion

Where Box 14b comes from

  • 26 USC §6051(a)(18)Statutory hook requiring the W-2 to report the cash tip amount and the TTOC for each tipped occupation worked.
  • IRS 2026 General Instructions for Forms W-2 and W-3Introduces Box 14b for the TTOC, up to two codes per employee, code 000 for non-qualifying occupations.
  • TD 10044 · 26 CFR §1.224-1Final regulation listing the 71 valid TTOC values across 8 categories (100s–800s).
  • IRS Notice 2025-69 §3 · §4TY2025 transition relief — for TY2025 the requirement is satisfied if cash tips are properly reported on the W-2, without regard to §6051(a)(18) / (a)(19). Final-reg Box 14b reporting kicks in fully for TY2026.

Actionable artifact

If the code is wrong

  1. 1. Confirm the occupation against the final reg.

    The TTOC is keyed to the work the employee performed in the job, not just the job title. Use /occupations to confirm the occupation falls inside one of the eight categories.

  2. 2. Issue Form W-2c.

    Use the W-2c template the validator generated. File the W-2c with SSA and provide a copy to the employee.

  3. 3. If TY2025 — flag the transition relief.

    TY2025 W-2s issued before the final reg may use a reasonable-method TTOC (or none). Notice 2025-69 §3 excuses §6051(a)(18) compliance for TY2025; the employee may still claim the deduction by reporting tip wages on the W-2 in any form.