About Publication 531, Reporting Tip Income

 

Employees who receive tips use this publication to correctly report their tip income. This publication explains how to:

  • Keep a daily tip record.
  • Report tips to your employer.
  • Report all your tips on your income tax return.

Current revision

Recent developments

None at this time.

Other items you may find useful

Related items

About Form 1040, U.S. Individual Income Tax Return
About Form 1040-NR, U.S. Nonresident Alien Income Tax Return
About Form 1040 (PR), Self-Employment Tax Return - Puerto Rico
About Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
About Form 4137, Social Security and Medicare Tax On Unreported Tip Income
About Form 4506-T, Request for Transcript of Tax Return
About Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips
About Form 8959, Additional Medicare Tax
Page Last Reviewed or Updated: 15-Oct-2025