Tip Income Requiring Form 1040

The following individuals cannot file Form 1040EZ or 1040A; they must file Form 1040:

• Individuals who received $20 or more in tips in any month while working for one employer and who did not report the full amount to the employer. (These tips are subject to social security and Medicare tax.)
  
  
• Taxpayers whose Form W-2 has an amount entered in box 8, Allocated tips. For more information, see Publication 531, Reporting Tip Income.