IRS Reminds Food and Beverage Employers to File IRS Form 8027
NOTE: This headliner is current through the publication date. Since changes may have occurred, no guarantees are made concerning the technical accuracy after the publication date.
Headliner Volume 333
December 13, 2012
An employer who operates a large food or beverage establishment must file Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. If the employer has more than one food or beverage establishment, they must file a separate Form 8027 for each (and Form 8027-T when filing more than one Form 8027). Forms 8027 for 2012 filed on paper are due February 28, 2013. Electronic filers have until April 01, 2013, to file.
A large food or beverage establishment is one for which all the following apply:
- Food or beverage is provided for consumption on the premises
- Tipping is a customary practice
- More than 10 employees, who combined, normally work more than 80 hours, on a typical business day during the preceding calendar year
Employers send paper Forms 8027 to:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999
If an employer files 250 or more Forms 8027, the employer must file the returns electronically. See Publication 1220, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, Electronically, for more information.
Filers of Form 8027 may request an extension of time to file on Form 8809, Application for Extension of Time to File Information Returns. If filing Form 8027 on paper for the 2012 tax year, Form 8809 must be filed no later than February 28, 2013. If filing electronically, Form 8809 must be filed no later than April 1, 2013. For more information on requesting an extension of time to file, see Publication 1220 (PDF).
Employers failing to file Form 8027 (and Form 8027-T) on time may be subject to a penalty.
Form 8027 (PDF), Instructions for Form 8027, Publication 1220 (PDF), Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W2-G Electronically and Form 8809, Application for Extension of Time To File Information Returns are available at IRS.gov, or by telephone at 1-800-829-3676.
For the latest information about developments related to Form 8027 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8027.