You're not on your own when it comes to understanding tip reporting. Here are resources for both employers and employees.
Last updated February 2002
Tip Reporting Education Kit
From the National Restaurant Association, bright posters, payroll-stuffers, manager checklists, employee brochures, wallet cards, and more to help you convey the 100% tip reporting message to your employees.
Read full catalog description
IRS Tip Reporting Resources
For employers:
• Frequently asked questions on tips
• TRAC and EmTRAC agreements
• IRS Form 8027(PDF) and Instructions (PDF), Employer's Annual Information Return of Tip Income and Allocated Tips
• General tax information for businesses
For employees:
• Tax Topic 402: Tips
• IRS Pub. 1872 (PDF), Tips on Tips -- A Guide to Tip Income Reporting in the Food and Beverage Industry
• IRS Pub. 1244 (PDF; also available in Spanish)-- contains both IRS Form 4070-A, Employee's Daily Record of Tips and IRS Form 4070, Employee's Report of Tips to Employer
You can also call the IRS at (800) TAX-FORM for a copy of any form or publication.
Back to top
