Federal housing law
2025 Form 8027 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8027.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Form8027 Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go towww.irs.gov/ |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go towww.irs.gov/ |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go towww.irs.gov/ |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go towww.irs.gov/ |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go towww.irs.gov/ |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go towww.irs.gov/ |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go towww.irs.gov/ |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go towww.irs.gov/ |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go towww.irs.gov/ |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go towww.irs.gov/ |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go towww.irs.gov/ |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go towww.irs.gov/ |
2025 | 2025 | 2025 | 2025 |
| Checkif: Amended Return Final Return |
Name of establishment | Name of establishment | Name of establishment | Name of establishment | Name of establishment | Name of establishment | Name of establishment | Name of establishment | Name of establishment | Employer identification number | Employer identification number | Employer identification number | Employer identification number | Employer identification number | Employer identification number | Employer identification number |
| Checkif: Amended Return Final Return |
Number and street (don’t enter a P.O. box). See instructions. |
Number and street (don’t enter a P.O. box). See instructions. |
Number and street (don’t enter a P.O. box). See instructions. |
Number and street (don’t enter a P.O. box). See instructions. |
Number and street (don’t enter a P.O. box). See instructions. |
Number and street (don’t enter a P.O. box). See instructions. |
Number and street (don’t enter a P.O. box). See instructions. |
Number and street (don’t enter a P.O. box). See instructions. |
Number and street (don’t enter a P.O. box). See instructions. |
Type of establishment (check only one box) 1Evening meals only 2Evening and other meals 3Meals other than evening meals 4Alcoholic beverages |
Type of establishment (check only one box) 1Evening meals only 2Evening and other meals 3Meals other than evening meals 4Alcoholic beverages |
Type of establishment (check only one box) 1Evening meals only 2Evening and other meals 3Meals other than evening meals 4Alcoholic beverages |
Type of establishment (check only one box) 1Evening meals only 2Evening and other meals 3Meals other than evening meals 4Alcoholic beverages |
Type of establishment (check only one box) 1Evening meals only 2Evening and other meals 3Meals other than evening meals 4Alcoholic beverages |
Type of establishment (check only one box) 1Evening meals only 2Evening and other meals 3Meals other than evening meals 4Alcoholic beverages |
Type of establishment (check only one box) 1Evening meals only 2Evening and other meals 3Meals other than evening meals 4Alcoholic beverages |
| Checkif: Amended Return Final Return |
City or town | City or town | State | State | State | State | ZIP code | ZIP code | ZIP code | ZIP code | ZIP code | ZIP code | ZIP code | ZIP code | ZIP code | ZIP code |
| Checkif: Amended Return Final Return |
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| Employer’s name (see instructions) | Employer’s name (see instructions) | Employer’s name (see instructions) | Employer’s name (see instructions) | Employer’s name (see instructions) | Employer’s name (see instructions) | Employer’s name (see instructions) | Employer’s name (see instructions) | Employer’s name (see instructions) | Employer’s name (see instructions) | Establishment number (see instructions) |
Establishment number (see instructions) |
Establishment number (see instructions) |
Establishment number (see instructions) |
Establishment number (see instructions) |
Establishment number (see instructions) |
Establishment number (see instructions) |
| Number and street (or P.O. box number, if mail isn’t delivered to street address) | Number and street (or P.O. box number, if mail isn’t delivered to street address) | Number and street (or P.O. box number, if mail isn’t delivered to street address) | Number and street (or P.O. box number, if mail isn’t delivered to street address) | Number and street (or P.O. box number, if mail isn’t delivered to street address) | Number and street (or P.O. box number, if mail isn’t delivered to street address) | Number and street (or P.O. box number, if mail isn’t delivered to street address) | Number and street (or P.O. box number, if mail isn’t delivered to street address) | Apt. or suite no. | Apt. or suite no. | Apt. or suite no. | Apt. or suite no. | Apt. or suite no. | Apt. or suite no. | Apt. or suite no. | Apt. or suite no. | Apt. or suite no. |
| City |
City |
State or province |
State or province |
Country |
Country |
Country |
Country |
Country |
Country |
Country |
ZIP or foreign postal code |
ZIP or foreign postal code |
ZIP or foreign postal code |
ZIP or foreign postal code |
ZIP or foreign postal code |
ZIP or foreign postal code |
| Does this establishment accept credit cards, debit cards, or other charges? | Does this establishment accept credit cards, debit cards, or other charges? | Does this establishment accept credit cards, debit cards, or other charges? | Does this establishment accept credit cards, debit cards, or other charges? | Does this establishment accept credit cards, debit cards, or other charges? | Yes (lines 1 and 2mustbe completed) | Yes (lines 1 and 2mustbe completed) | Yes (lines 1 and 2mustbe completed) | Yes (lines 1 and 2mustbe completed) | Yes (lines 1 and 2mustbe completed) | Yes (lines 1 and 2mustbe completed) | Yes (lines 1 and 2mustbe completed) | Yes (lines 1 and 2mustbe completed) | No | No | ||
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions |
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| to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** |
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| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions |
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| to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**2 ** | **2 ** | **2 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions |
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| to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**3 ** | **3 ** | **3 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions |
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| to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
4a | 4a | 4a |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions |
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| to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
4b | 4b | 4b |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions |
||||||||||||||
| to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
4c | 4c | 4c |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions |
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| to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**5 ** | **5 ** | **5 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions |
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| to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**6 ** | **6 ** | **6 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions |
||||||||||||||
| to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**7 ** | **7 ** | **7 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions |
||||||||||||||
| to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . |
| 8027 Form Department of the Treasury Internal Revenue Service |
Employer’s Annual Information Return of Tip Income and Allocated Tips See the separate instructions. Go to www.irs.gov/ |
OMB No. 1545-0029 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
**1 ** Total charged tips for calendar year 2025 . . . . . . . . . . . . . . . . . **2 ** Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . **3 ** Total amount of service charges of less than 10% paid as wages to employees . . . . . 4 aTotal tips reported by indirectly tipped employees . . . . . . . . . . . . . . **b **Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note:Complete the Employer’s Optional Worksheet for Tipped Employeesin the instructions to determine potential unreported tips of your employees. **c **Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . **5 ** Gross receipts from food and beverages (not less than line 2—see instructions) . . . . . **6 ** Multiply line 5 by 8% (0.08) or the lower rate shown here granted by the IRS. If you use a lower rate, attach a copy of the IRS determination letter to this return . . . . **Note:**If you have allocated tips using a period other than the calendar year (semimonthly, biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from your records on line 7. **7 ** Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to directly tipped employees working in this establishment. Check the box below that shows the method used for the allocation. Show the portion, if any, allocated to each employee in box 8 of the employee’s Form W-2. **a **Allocation based on hours-worked method (see instructions for restriction) . . . . . **Note:**If you marked the check box on line 7a, enter the average number of employee hours worked per business day during the payroll period. (see instructions) **b **Allocation based on gross receipts method . . . . . . . . . . . . . . . . **c **Allocation based on good-faith agreement . . . . . . . . . . . . . . . . |
8 Enter the total number of directly tipped employees at this establishment during 2025 . .
Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and to the best of my knowledge and belief, it is true, correct, and complete.
Signature Title Date
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 49989U Form 8027 (2025) Created 4/18/25