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Transportation and Delivery
Parking and Valet Attendants
TTOC 801 · Box 14b expected code 801
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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 800s (Transportation and Delivery) category at code 801[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].
Valet vs parking-garage mechanics
Restaurant and hotel valet attendants — who park and retrieve cars and receive cash tips at the door — get the cleanest §224 mechanics. Box 14b TTOC 801 and Box 12 code TP for tax year 2026 onward; cash tips reported through §6053(a).
Parking-garage cashiers in self-park structures are also TTOC 801, but tipping is rare in self-park environments — most §224 deduction value at TTOC 801 sits with valet attendants, not garage cashiers.
Off-airport parking shuttle attendants who load and unload luggage as part of the valet service may also be TTOC 801; some operations split the tipped portion of the role and code only the load/unload role as TTOC 801, with the driving role as TTOC 803 (Shuttle Drivers).
Box 14b verification tips for parking and valet attendants
Valet payroll templates are typically clean at restaurant and hotel operations because the valet trade has been recognized as customarily tipped under FLSA tip-credit rules for decades. When a tax year 2026 W-2 arrives, the first sanity check is whether Box 14b carries 801. The most common error mode is at parking-garage operators where the role is mixed (some valet shifts, some self-park-cashier shifts); some payroll templates default the entire W-2 to TTOC 000 because self-park cashiers are not customarily tipped. The remedy is a Form W-2c that reflects the dominant tipped role for the year — TTOC 801 if valet shifts dominated.
The second sanity check is the contract-staffing distinction. Hotel and restaurant valet operations are commonly outsourced to specialty parking operators (Towne Park, LAZ Parking, ProPark, ABM, and others). The contracting operator runs the payroll and is the §224 reporting employer; Box C on the W-2 should show the operator name, not the venue. Box 14b should still carry TTOC 801 regardless of the operator-vs-venue arrangement.
The third sanity check is the airport-shuttle-vs-valet code split. Off-airport parking-and-shuttle operators (shuttle a guest from a remote lot to the terminal) typically split the role between TTOC 801 (parking and valet) for the load-and-unload portion and TTOC 803 (Shuttle Drivers) for the driving portion. Box 14b can hold both codes for the same employer and worker. Workers who only drove and did not handle bags should see only TTOC 803; workers who only handled bags should see only TTOC 801; workers who did both should see both codes.
If the operator cannot or will not issue a W-2c within a reasonable period, the IRS-blessed escalation is Form 4852 (Substitute for Form W-2). Reconstruct reported tip wages from paystubs and the per-shift cash-tip log, attach Form 4852 to the return, and explain the efforts made to obtain a corrected W-2 from the operator. Curbside cash tips that bypass §6053(a) reporting do not reach Box 12 code TP and are not in the §224 deduction.
Tipping conventions for this trade
Tipping conventions for this trade vary by venue, region, and service tier.
Common payroll mistakes
Off-payroll cash tips
Curbside cash tips that bypass §6053(a) reporting don't reach Box 12 code TP. Use the employer's tip-reporting tools.
Valet vs shuttle code split
Loading/unloading luggage is TTOC 801; driving the shuttle is TTOC 803. Box 14b can hold both for the same employer.
Actionable artifact
Next steps for parking and valet attendants.
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 801 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 →