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State tax return only 6. State tax return only   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. State tax return only Reporting Tips to Your EmployerElectronic tip statement. State tax return only Final report. State tax return only Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. State tax return only All tips you receive are income and are subject to federal income tax. State tax return only You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. State tax return only The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. State tax return only Reporting your tip income correctly is not difficult. State tax return only You must do three things. State tax return only Keep a daily tip record. State tax return only Report tips to your employer. State tax return only Report all your tips on your income tax return. State tax return only  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. State tax return only This chapter will also show you how to treat allocated tips. State tax return only For information on special tip programs and agreements, see Publication 531. State tax return only Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. State tax return only   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. State tax return only How to keep a daily tip record. State tax return only   There are two ways to keep a daily tip record. State tax return only You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. State tax return only You should keep your daily tip record with your tax or other personal records. State tax return only You must keep your records for as long as they are important for administration of the federal tax law. State tax return only For information on how long to keep records, see How long to keep records in chapter 1. State tax return only    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. State tax return only To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. State tax return only Also, Publication 1244 is available online at www. State tax return only irs. State tax return only gov/pub/irs-pdf/p1244. State tax return only pdf. State tax return only Publication 1244 includes a 1-year supply of Form 4070A. State tax return only Each day, write in the information asked for on the form. State tax return only   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. State tax return only Although you do not report these tips to your employer, you must report them on your tax return. State tax return only   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). State tax return only Then, each workday, write the date and the following information. State tax return only Cash tips you get directly from customers or from other employees. State tax return only Tips from credit and debit card charge customers that your employer pays you. State tax return only The value of any noncash tips you get, such as tickets, passes, or other items of value. State tax return only The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. State tax return only Electronic tip record. State tax return only   You can use an electronic system provided by your employer to record your daily tips. State tax return only If you do, you must receive and keep a paper copy of this record. State tax return only Service charges. State tax return only    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. State tax return only This is part of your wages, not a tip. State tax return only See examples below. State tax return only Example 1. State tax return only Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. State tax return only Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. State tax return only Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. State tax return only Do not include the 18% charge in your tip diary. State tax return only Service charges that are paid to you are considered wages, not tips. State tax return only Example 2. State tax return only Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. State tax return only David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. State tax return only Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. State tax return only Be sure to include this amount in your tip diary. State tax return only Reporting Tips to Your Employer Why report tips to your employer. State tax return only   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). State tax return only What tips to report. State tax return only   Report to your employer only cash, check, and debit and credit card tips you receive. State tax return only   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. State tax return only   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. State tax return only Do not report to your employer any portion of the tips you receive that you pass on to other employees. State tax return only However, you must report tips you receive from other employees. State tax return only    Do not report the value of any noncash tips, such as tickets or passes, to your employer. State tax return only You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. State tax return only How to report. State tax return only    If your employer does not give you any other way to report tips, you can use Form 4070. State tax return only Fill in the information asked for on the form, sign and date the form, and give it to your employer. State tax return only To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. State tax return only   If you do not use Form 4070, give your employer a statement with the following information. State tax return only Your name, address, and social security number. State tax return only Your employer's name, address, and business name (if it is different from your employer's name). State tax return only The month (or the dates of any shorter period) in which you received tips. State tax return only The total tips required to be reported for that period. State tax return only You must sign and date the statement. State tax return only Be sure to keep a copy with your tax or other personal records. State tax return only   Your employer may require you to report your tips more than once a month. State tax return only However, the statement cannot cover a period of more than 1 calendar month. State tax return only Electronic tip statement. State tax return only   Your employer can have you furnish your tip statements electronically. State tax return only When to report. State tax return only   Give your report for each month to your employer by the 10th of the next month. State tax return only If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. State tax return only Example. State tax return only You must report your tips received in September 2014 by October 10, 2014. State tax return only Final report. State tax return only   If your employment ends during the month, you can report your tips when your employment ends. State tax return only Penalty for not reporting tips. State tax return only   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. State tax return only (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. State tax return only ) The penalty amount is in addition to the taxes you owe. State tax return only   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. State tax return only To do so, attach a statement to your return explaining why you did not report them. State tax return only Giving your employer money for taxes. State tax return only   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. State tax return only If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. State tax return only   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. State tax return only All taxes on your regular pay. State tax return only Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. State tax return only Federal, state, and local income taxes on your reported tips. State tax return only    Any taxes that remain unpaid can be collected by your employer from your next paycheck. State tax return only If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. State tax return only See Publication 505, Tax Withholding and Estimated Tax, for more information. State tax return only    Uncollected taxes. State tax return only You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. State tax return only These uncollected taxes will be shown on your 2013 Form W-2. State tax return only See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. State tax return only Reporting Tips on Your Tax Return How to report tips. State tax return only    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. State tax return only What tips to report. State tax return only   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. State tax return only Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. State tax return only Add to the amount in box 1 only the tips you did not report to your employer. State tax return only    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. State tax return only    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. State tax return only   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. State tax return only Cash and charge tips you received that totaled less than $20 for any month. State tax return only The value of noncash tips, such as tickets, passes, or other items of value. State tax return only Example. State tax return only Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. State tax return only Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. State tax return only He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. State tax return only Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. State tax return only He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. State tax return only Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. State tax return only    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. State tax return only To report these taxes, you must file a return even if you would not otherwise have to file. State tax return only You must use Form 1040. State tax return only (You cannot file Form 1040EZ or Form 1040A. State tax return only )    Use Form 4137 to figure social security and Medicare taxes. State tax return only Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. State tax return only Use Form 8959 to figure Additional Medicare Tax. State tax return only    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. State tax return only To get railroad retirement credit, you must report tips to your employer. State tax return only Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. State tax return only   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. State tax return only For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. State tax return only   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). State tax return only You must report these amounts as additional tax on your return. State tax return only Unlike the uncollected portion of the regular (1. State tax return only 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. State tax return only    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. State tax return only You must report these taxes on Form 1040, line 60. State tax return only See the instructions for Form 1040, line 60. State tax return only (You cannot file Form 1040EZ or Form 1040A. State tax return only ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. State tax return only They are not included in box 1 with your wages and reported tips. State tax return only If box 8 is blank, this discussion does not apply to you. State tax return only What are allocated tips. State tax return only   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. State tax return only Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. State tax return only No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. State tax return only How were your allocated tips figured. State tax return only   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). State tax return only Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. State tax return only For information about the exact allocation method used, ask your employer. State tax return only Must you report your allocated tips on your tax return. State tax return only   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. State tax return only Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. State tax return only Add to the amount in box 1 only the tips you did not report to your employer. State tax return only This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. State tax return only   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. State tax return only How to report allocated tips. State tax return only   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. State tax return only (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. State tax return only )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. State tax return only Complete Form 4137, and include the allocated tips on line 1 of the form. State tax return only See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. State tax return only Prev  Up  Next   Home   More Online Publications
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