W-2 Box 14b: Treasury Tipped Occupation Codes for 2026 (How to Fill It In)

What changed

On the 2026 Form W-2, the old Box 14 was split into Box 14a—Other (what used to go in Box 14) and a new Box 14b—Treasury Tipped Occupation Code(s). (IRS 2026 W-2/W-3 instructions)

When to fill in Box 14b

Per the IRS, use Box 14b "if cash tips are reported in box 12 with code TP." If you report Box 12 code TP for an employee, that employee needs a Box 14b code.

How many codes, and which ones

Enter up to two codes, based on the occupation(s) in which the tips were received.
If tips were received in more than two occupations, include the code for any two of them.
If any tips were received in a nonqualifying occupation, "000" must be one of the codes.

The codes come from the IRS list of occupations that customarily and regularly received tips on or before December 31, 2024: IRS.gov/TippedOccupations. Our kit's guide covers all 71 codes, with quick maps by business type (restaurants, bars, salons, spas, hotels). Those maps are suggestions only, not code assignments.

Practical tips

Record each tipped employee's job role(s) now, not in January.
Employees who work two roles (e.g. server and bartender) may need two codes.
Confirm your payroll provider has a field for Box 14b and knows each employee's code.

Doing this for real payroll? The 2026 W-2 Tips & Overtime Kit includes a year-end checklist, a payroll-to-TP/TT workbook and a guide to all 71 IRS tipped-occupation codes, for one business ($149) or up to 25 client businesses ($399). See the kit

Sources

Educational, not tax advice. This page summarizes the IRS 2026 General Instructions for Forms W-2 and W-3 as read on October 30, 2026. It is not tax, legal or payroll advice; confirm with your CPA, enrolled agent or payroll provider and check current IRS instructions before you file. Swift Labs LLC is not affiliated with the IRS.