IRS Releases 2017 Tip Reporting Form

The IRS recently released its 2017 Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. This form generally must be filed by employers who operate large food or beverage establishments. A large food or beverage establishment is a food or beverage operation:

  • That is located in the 50 states or in the District of Columbia;
  • Where tipping of food or beverage employees by customers is customary; and
  • Whose employer normally employed more than 10 employees on a typical business day during the preceding calendar year.

Form 8027 (and Form 8027-T, to be used when filing more than one paper Form 8027) must be filed by February 28, 2018. However, if an employer files electronically, the due date is April 2, 2018. Employers required to file 250 or more Forms 8027 must file electronically.

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