Employer's Annual Information Return of Tip Income and Allocated Tips
Section references are to the Internal Revenue Code unless otherwise noted.
2012
Table of Contents
- Instructions for Form 8027 - Introductory Material
- General Instructions
- Specific Instructions
- Name and Address of Establishment and Employer Identification Number
- Type of Establishment
- Employer's Name and Address
- Establishment Number
- Lines 1 Through 8
- Credit Card Sales
- Rounding Off to Whole Dollars
- Line 1. Charged Tips for Calendar Year 2012
- Line 2. Charge Receipts Showing Charged Tips
- Line 3. Total Amount of Service Charges of Less Than 10% Paid as Wages to Employees
- Line 4a. Tips Reported by Indirectly Tipped Employees
- Line 4b. Tips Reported by Directly Tipped Employees
- Line 4c. Total Tips Reported
- Line 5. Gross Receipts from Food or Beverage Operations
- Line 6
- Line 7. Allocation of Tips
- Line 7a. Hours-Worked Method
- Line 7b. Gross Receipts Method
- Line 7c. Good-Faith Agreement
- Line 8. Total Number of Directly Tipped Employees
- Signature
- Who Must Sign?
- Example for Line 7b. Gross Receipts Method
- Employer's Optional Worksheet for Tipped Employees
- Instructions for Form 8027 - Notices
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