Instructions for Form 8027 - Introductory Material

Table of Contents

Future Developments

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  • 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 if You Must File Form 8027 for Calendar Year 2015, later, 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 are required to file 250 or more Forms 8027, you must file electronically. See Pub. 1239 for more information.

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