Box 14 · tax year 2026
What is Box 14 Box 14b on your W-2?
Box 14b holds your Treasury tipped occupation code — a three-digit number identifying your job as one that customarily receives tips.
What the figure represents
For 2026 the IRS split box 14 into 14a (Other) and 14b. Box 14b carries a Treasury Tipped Occupation Code (TTOC), a three-digit code drawn from the list finalised in regulations TD 10044 in April 2026. Over seventy occupations across eight categories are on that list, from bartenders and gambling dealers to barbers, valets and golf caddies.
What to do with it
Check that the code matches the work you actually did. The tip deduction is only available for occupations on the Treasury list, so this box is what substantiates your eligibility.
Does it change your withholding?
No. This box is informational only. It does not alter federal income tax withholding, and it does not reduce Social Security or Medicare tax — those still come out of the same wages as before.
Why it appeared this year
Employers were not required to report these amounts separately for tax year 2025, so this is the first W-2 on which the figure appears. That is a reporting change, not a change to what you earned.