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Entertainment and Events
Gambling Change Persons and Booth Cashiers
TTOC 202 · Box 14b expected code 202
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TTOC tip-deduction decoder
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Statute-cited expansion
Statute and trade context.
Enabling statute: P.L. 119-21 §70201 (qualified tips) [1], codified at 26 USC §224[2].
TTOC list source: 26 CFR §1.224-1 (TD 10044, 91 FR 19026, April 13, 2026); the list places this trade in the 200s (Entertainment and Events) category at code 202[3].
Transition relief: IRS Notice 2025-69 §3 (qualified-tips reporting transition relief for tax year 2025) and §6 (SSTB transition relief while §1.224-1(g) is reserved) [4][5].
W-2 mechanics: Box 14b carries the TTOC under §6051(a)(18); Box 12 code TP carries the cash-tip dollar figure[6][7].
Hand-pay tips and §224
When a slot machine pays a jackpot above the $1,200 W-2G threshold, an attendant is dispatched to verify the win and hand the cash. Players customarily tip the attendant a percentage of the jackpot. That tip is a cash tip under §1.224-1(b) — the customer is free to set the amount, including zero.
For tax year 2026, the casino employer should report TTOC 202 in Box 14b on the attendant's W-2 and the cash-tip figure in Box 12 code TP. The deduction is computed on Schedule 1-A from the Box 12 code TP figure.
Booth cashier tips are typically smaller per-transaction but accumulate; the §224 mechanics are identical.
Box 14b verification tips for change persons and booth cashiers
Slot-floor and booth-cashier roles are among the casino positions where Box 14b error rates are highest, because pre-OBBBA payroll templates often defaulted these SOC codes to non-tipped (TTOC 000). Hand-pay slot tipping is customary at every major US casino, but legacy payroll software classified the role under generic cashier SOC codes that pre-dated the §224 statute. When a tax year 2026 W-2 arrives, the first sanity check is whether Box 14b carries 202 — if the W-2 shows 000, that is a payroll-template default error and the remedy is a Form W-2c citing TD 10044 listing TTOC 202 explicitly.
The second sanity check is whether the casino participates in a Gaming Industry Tip Compliance Agreement (GITCA) and how that agreement allocates reported tips between dealer toke pools (TTOC 201) and slot-floor staff (TTOC 202). GITCA reporting rates differ between the two roles because dealer toke is pooled while slot hand-pay tips are individual. The Box 12 code TP figure for a TTOC 202 attendant should reflect the slot-attendant rate plus any actually reported cash tips from the booth, not a blended figure.
The third sanity check distinguishes TTOC 202 from adjacent codes. Change persons and booth cashiers are 202; cage workers (large-stack chip redemption and credit transactions) are 203; sports-book writers and runners are 204. A booth cashier who covered cage shifts during a promotion or staffing gap may need both 202 and 203 in Box 14b — up to two TTOCs per W-2 are allowed under the IRS 2026 General Instructions.
Off-payroll cash that the attendant pockets and never reports under §6053(a) does not reach Box 12 code TP and is not in the §224 deduction. The historical practice of pocketing hand-pay tips is also at gaming-commission and tax-fraud risk. If the employer cannot or will not correct a wrong Box 14b within a reasonable period, the IRS-blessed escalation is Form 4852 (Substitute for Form W-2) — reconstruct the tip figure from paystubs, the casino's GITCA tip statement, and personal records.
Tipping conventions for this trade
Tipping conventions for this trade vary by venue, region, and service tier.
Common payroll mistakes
Hand-pay tips not run through payroll
Some casinos historically had attendants pocket cash tips off-payroll. The §224 deduction requires the tips to be reported. The IRS GITCA / TRDA program covers tip reporting; talk to your payroll team.
Confused with dealer TTOC 201
Slot attendants and change persons are TTOC 202, not 201. Pick the code that matches your floor role.
Actionable artifact
Next steps for gambling change persons and booth cashiers.
If you filed your 2025 return without the §224 deduction, the amend window under §6511(a) generally runs through April 15, 2029. Form 1040-X with Schedule 1-A is the path.[1]
Amend walkthrough →For tax year 2026 onward, your W-2 should show TTOC 202 in Box 14b. If it shows 000 or is blank, the validator helps you decide whether to request a Form W-2c.[1]
Box 14b validator →