For Employers

IRS Publication 1875: A Guide to Tip Income Reporting for Employers in the Food & Beverage Industry

 

IRS Topic 761 - Withholding and Reporting Tips

 

Department of Labor Fact Sheet #15 - Tipped Employees Under the Fair Labor Standards Act (FLSA)

 

How to Claim a Federal Income Tax Credit for FICA Taxes You Pay on Employees' Tips

 

IRS Form 8027 (PDF)

 

IRS Form 8027 Instructions (PDF)