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previous pagePrevious Page: Small Business/Self-Employed/Other Business > Form SS-4 & Employer Identification Number (EIN)
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Frequently Asked Tax Questions

Small Business/Self-Employed/Other Business - Form W-2, FICA, Medicare, Tips, Employee Benefits


Rev. date: 1/2009

As an employer, do I have any liability if my employees receive tips but don't report them to me?


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previous topic occurrence Allocated Tips next topic occurrence
previous topic occurrence Employee's Daily Record of Tips and Report to Employer next topic occurrence
previous topic occurrence Employment Tax next topic occurrence
previous topic occurrence Reporting Tip Income next topic occurrence
Tips on Tips - A Guide to Tip Income Reporting for Employees Who Receive Tip Income
Tips on Tips - A Guide to Tip Income Reporting for Employees Who Receive Tip Income (Spanish version)
previous topic occurrence Tips/Allocated Tips next topic occurrence

You have a liability to withhold and pay Social Security and Medicare tax on your employees' reported tips, to the extent that wages or other employee funds are available.
Beginning January 01, 2007, IRS is offering a three-year-pilot program, "The Attributed Tip Income Program (ATIP)," for food and beverage employers.

Rev. date: 1/2009

If the reported tips from employees are more than 8% of sales, must an employer still allocate tips to the employees?


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previous topic occurrence Allocated Tips next topic occurrence
previous topic occurrence Employee's Daily Record of Tips and Report to Employer next topic occurrence
previous topic occurrence Employment Tax next topic occurrence
previous topic occurrence Reporting Tip Income next topic occurrence
previous topic occurrence Tips/Allocated Tips next topic occurrence


Rev. date: 1/2009

When an employer provides day care assistance, should the employer's contribution be reported in box 10 of Form W-2?


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previous topic occurrence Dependent Care Benefits next topic occurrence
previous topic occurrence Form W-2. next topic occurrence
previous topic occurrence Wage and Tax Statement (Info Copy Only) next topic occurrence

Yes. An employer reports dependent care assistance payments in box 10 on Form W-2.
previous pagePrevious Page: Small Business/Self-Employed/Other Business > Form SS-4 & Employer Identification Number (EIN)
next pageNext Page:  Small Business/Self-Employed/Other Business > Form W-4 & Wage Withholding
 Use previous pagenext page to find additional instances of index items.