W-2 Box 12 Code TT / TP Checker

For tax year 2026 and later, your deduction for qualified overtime and qualified tips is limited to what your employer reported in Box 12 of your W-2 — code TT for overtime, code TP for tips. Tell us what your W-2 shows and what your own records say, and we'll tell you whether it's right — and how to fix it if it isn't.

Rules verified against IRS Fact Sheet FS-2026-13 — last verified October 26, 2026

Quick answer

Code TT means qualified overtime and code TP means qualified tips in Box 12 of Form W-2. For tax year 2026 and later, your Schedule 1-A deduction cannot exceed the amount your employer reported. If the code or amount is wrong, ask for a corrected Form W-2c: it is the only fix the IRS accepts.

Separate reporting became mandatory for tax year 2026. 2025 was a transition year with relief.
What do you earn? (check all that apply)

How the verdicts work

Correct

The code matches the income type and the amount matches your records. Claim it on Schedule 1-A.

Plausible

The code is right but the amount differs modestly, or you have no records to compare. The reported amount is the ceiling either way — here's how to settle it.

Wrong

The code isn't TT/TP for this income, or the amount is materially too low or too high. Each case has a specific fix.

Missing

You earned tips or overtime but there is no code at all. Since 2026, that makes the deductible amount $0 until it's corrected.

The one fix that works: Form W-2c

Every “wrong” or “missing” verdict ends in the same place, because the IRS is explicit about it: the employee must request a Form W-2c (Corrected Wage and Tax Statement) from the employer. If the employer is unwilling or unable to issue one, only the reported amount can be used — and a substitute Form W-2 (Form 4852) cannot be used for these deductions at all. (IRS Fact Sheet FS-2026-13, Q22 and Q23.) The checker writes the request letter for you, with your numbers filled in.

Estimates only — not tax advice. Verdicts are based on the IRS rules cited here and the figures you enter. Keep your pay stubs and tip records; they are the evidence behind any W-2c request.

Key terms: Code TT · Code TP · Form W-2c · Form 4852 · Reported-amount ceiling — full glossary