Instructions for Form 8027 - Introductory Material


Table of Contents

Future Developments

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.

Reminders

  • You must check one of the “Yes” or “No” boxes under employer's name and address to indicate whether or not the establishment accepts credit cards, debit cards, or other charges. If the “Yes” box is checked, lines 1 and 2 of Form 8027 must be completed. Also see the instructions for lines 1 and 2.

  • You can complete the optional Worksheet for Determining Whether To File Form 8027 (below) to determine if you must file Form 8027.

  • You may want to use the Employer's Optional Worksheet for Tipped Employees, later, as a means of determining if your employees are reporting all of their tip income to you.

Electronic filing.

If you file 250 or more Forms 8027, you must file the returns electronically. See Pub. 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, Electronically, for more information.


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