Form W-2 · tip boxes
W-2 tip check: box 12 code TP, box 7 and allocated tips
Type the tip boxes from one Form W-2. The page compares them with the tips in your log for that employer and points to the IRS rule behind each difference. Nothing you type on this page is saved.
What the boxes show
Type at least one box to start the check.
If a box looks wrong. Ask the employer for a corrected Form W-2 (Form W-2c). IRS Topic no. 154 says that if the corrected form has not arrived by the end of February, you can call the IRS at 800-829-1040 for help. Read Topic no. 154
| Month | Shifts | In hand | Card | Tip-out | Kept | Note |
|---|
How this check works
- Your log’s figure is tips to report: in hand plus card tips, minus tip-outs, for the workplaces you tick, January 1 to December 31.
- A month under $20 from one job counts as $0 in that figure, because Pub. 531 says not to report it to that employer. The table marks those months.
- Code TP is “the total amount of cash tips reported to the employer,” and cash tips include card tips. Box 7 shows tips you reported too, but stops at the social security wage base ($184,500 for boxes 3 and 7 together in 2026).
- Box 8 allocated tips are not included in boxes 1, 3, 5 or 7. The check adds them to code TP (or box 7) and compares the sum with the tips your log says you kept.
- Box 14b lists up to two Treasury Tipped Occupation Codes. Code 000 means some of the tips came from an occupation that is not on the IRS list.
- December tips reported in January land on the next year’s W-2, so the check also tries December of the year before plus January to November.
- Differences under $1 are treated as rounding. Noncash tips and service charges in your log are left out, because neither is reported to an employer as tips.
What it does not do
This page compares numbers. It does not work out tax, decide whether tips qualify for a deduction, or judge whether a record is adequate. If you were paid tips as an independent contractor, you get a Form 1099 instead of a W-2, and this check does not apply.
Sources
- IRS Publication 531, Reporting Tip Income (Rev. December 2024): reporting tips to your employer, the $20 monthly threshold, tip splitting, service charges, December tips, allocated tips.
- 2026 General Instructions for Forms W-2 and W-3: box 7, box 8, box 12 code TP, box 14b, and the February 1, 2027 furnishing date.
- 2026 Form W-2: the layout of boxes 7, 8, 12 and 14b.
- IRS Treasury Tipped Occupation Codes: what each box 14b code means.
- IRS Topic no. 154: what to do when a Form W-2 is incorrect or missing.
Sources read October 8, 2026. IRS forms and instructions change; check the current versions for the year on your W-2.