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IRS.gov Website
Index of Publication 531 - Reporting Tip Income
TOC
A
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D
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F
G
H
M
N
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A
Allocated tips,
Allocated Tips
Assistance,
See:
Tax help
C
Cash tips,
Cash tips you get directly from customers...
Credit card charge tips,
Tips from credit and debit card charge customers...
D
Daily tip record,
Keeping a Daily Tip Record
E
Electronic tip record,
Electronic tip record.
Electronic tip statement,
Electronic tip statement.
Employers:
Giving money to, for taxes,
Giving your employer money for taxes.
Reporting tips to,
Reporting Tips to Your Employer
EmTRAC program,
There are two agreements under the program:...
F
Figures:
Form 4070A, sample filled-in,
Sample Filled-in Form 4070A from Publication 1244
Form 1040:
Schedule C,
If you receive tips as a self-employed person,...
Unreported tips,
If you received $20 or more in cash and charge...
Form 4070,
What tips to report.
Form 4070A,
If you keep a tip diary, you can use Form...
Form 4137,
Use Form 4137, Social Security and Medicare...
Form 8027,
An employee petition can be filed only with...
Form W-2:
Uncollected taxes,
You may have uncollected taxes if your regular...
,
Uncollected taxes. You must report on your...
Free tax services,
G
Gaming Industry Tip Compliance Agreement Program,
If you are employed in the gaming industry,...
H
Help,
See:
Tax help
M
Missing children, photographs of,
Photographs of missing children.
More information,
See:
Tax help
N
Noncash tips,
The value of any noncash tips you get, such...
P
Penalties:
Failure to report tips to employer,
Penalty for not reporting tips.
Underpayment of estimated taxes,
Any taxes that remain unpaid can be collected...
Publications,
See:
Tax help
R
Recordkeeping requirements:
Daily tip record,
Keeping a Daily Tip Record
Reporting:
Employee to report tips to employer,
Reporting Tips to Your Employer
Tip income,
Reporting your tip income correctly is not...
S
Self-employed persons,
Self-employed persons.
Service charge paid as wages,
Do not write in your tip diary the amount...
Social security and Medicare taxes:
Allocated tips,
Because social security and Medicare taxes...
Reporting of earnings to Social Security Administration,
Your employer can report the correct amount...
Tips not reported to employer,
Reporting social security and Medicare taxes on tips not reported to your employer.
Uncollected taxes on tips,
Reporting uncollected social security and Medicare taxes on tips reported to your employer.
T
Tax help,
How To Get Tax Help
Tax returns,
Reporting Tips on Your Tax Return
Taxpayer Advocate,
Taxpayer Advocate Service.
Tip pools,
The amount of tips you paid out to other...
Tip Rate Determination and Education Program,
Tip Rate Determination and Education Program
Tip splitting,
The amount of tips you paid out to other...
TTY/TDD information,
How To Get Tax Help
U
Uncollected taxes,
Reporting uncollected social security and Medicare taxes on tips reported to your employer.
,
Uncollected taxes. You must report on your...
W
Withholding,
Your employer can withhold federal income...
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