Schedule1ADesk / 2026 Tax & Payroll Guides / TTOC 201: Casino Gaming Table Dealer 2026 "No Tax on Tips" Eligibility & Schedule 1-A Calculator
TTOC 201: Casino Gaming Table Dealer 2026 "No Tax on Tips" Eligibility & Schedule 1-A Calculator
Does a Casino Gaming Table Dealer qualify for the 2026 No Tax on Tips deduction?
Yes. Under IRS final regulations (TD 10044), Casino Gaming Table Dealer is an officially recognized tipped occupation assigned Treasury Tipped Occupation Code TTOC 201 (Entertainment & Events (200s)). Eligible workers can deduct up to $25,000 of voluntary cash, card, and tip-pool tips on 2026 IRS Schedule 1-A, Part II.
Under the One Big Beautiful Bill Act (Public Law 119-21) and IRS final regulations TD 10044, workers in customary tipped occupations can claim an above-the-line federal income tax deduction of up to $25,000 per year on IRS Schedule 1-A (Form 1040), Part II. Your employer reports your qualifying voluntary tips in Form W-2 Box 12, Code TP and enters TTOC 201 in Box 14b.
Open Pre-Filled TTOC 201 (Casino Gaming Table Dealer) Schedule 1-A Calculator
2026 IRS Schedule 1-A Specification Matrix for Casino Gaming Table Dealer (TTOC 201)
| IRS Reporting Rule | Official 2026 Requirement for Casino Gaming Table Dealer |
|---|---|
| Treasury Tipped Occupation Code (Box 14b) | TTOC 201 (Entertainment & Events (200s)) |
| W-2 Tip Reporting Box | Form W-2, Box 12, Code TP |
| Tax Return Schedule | 2026 IRS Schedule 1-A (Form 1040), Part II (Lines 4 to 7) |
| Maximum Annual Tip Deduction | $25,000 (Applies to Single, Head of Household, and Married Filing Jointly) |
| MAGI Phase-Out Threshold | $150,000 Single / $300,000 Married Filing Jointly ($100 reduction per $1,000 over) |
| Qualifying Tip Examples | Player toke chips and casino dealer toke pools |
| Disqualified Amounts | Mandatory service charges, auto-gratuities (e.g. 18% large-party fees), and base hourly wages |
| FICA Payroll Tax Rule | 6.2% Social Security & 1.45% Medicare still apply to 100% of reported tips |
Worked 2026 Tax Savings Example for a Casino Gaming Table Dealer
If a Casino Gaming Table Dealer earns $24,000 in voluntary cash and credit card tips during 2026 (reported in W-2 Box 12 Code TP with Box 14b code TTOC 201) and has a Modified AGI under $150,000 ($300,000 MFJ), the full $24,000 is deductible on Schedule 1-A, Part II. In the 22% federal bracket, this reduces 2026 federal income tax by approximately $5,280.
Frequently Asked Questions
What is the 3-digit TTOC code for a Casino Gaming Table Dealer on a 2026 W-2?
The official Treasury Tipped Occupation Code for a Casino Gaming Table Dealer is TTOC 201 (Entertainment & Events (200s)), which employers enter in Box 14b alongside Box 12 Code TP.
Do mandatory auto-gratuities count for a Casino Gaming Table Dealer under TTOC 201?
No. Under IRS TD 10044, mandatory service charges or automatic gratuities added by the business without customer discretion are treated as regular non-tip wages and must be excluded from Schedule 1-A Part II.