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Frequently Asked Tax Questions

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


Rev. date: 1/2010


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

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

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.
 

Rev. date: 1/2010


If the reported tips from employees of a large food and beverage establishment are 8% or more of sales, must an employer still allocate tips to the employees?

previous topic occurrence Allocated Tips next topic occurrence
previous topic occurrence Tip, Daily Record next topic occurrence


Rev. date: 1/2010


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

previous topic occurrence Dependent Care Benefits next topic occurrence
previous topic occurrence Wage and Tax Statement (Info Copy Only) next topic occurrence

Yes.