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Federal Employer's Annual Information Return of Tip Income and Allocated Tips
Extracted from PDF file 2023-federal-form-8027.pdf, last modified October 2023Employer's Annual Information Return of Tip Income and Allocated Tips
Form 8027 Employer’s Annual Information Return of Tip Income and Allocated Tips OMB No. 1545-0714 2023 See the separate instructions. Go to www.irs.gov/Form8027 for instructions and the latest information. Department of the Treasury Internal Revenue Service Employer identification number Name of establishment Check if: Number and street (don’t enter a P.O. box). See instructions. Type of establishment (check only one box) Amended Return Final Return City or town, state, and ZIP code 1 Evening meals only 2 Evening and other meals 3 Meals other than evening meals 4 Alcoholic beverages Employer’s name (see instructions) Establishment number (see instructions) Number and street (or P.O. box number, if mail isn’t delivered to street address) Apt. or suite no. City, state, and ZIP code (if a foreign address, see instructions) Yes (lines 1 and 2 must be completed) Does this establishment accept credit cards, debit cards, or other charges? 1 Total charged tips for calendar year 2023 . . . . . . . . . . . 1 2 Total charge receipts showing charged tips (see instructions) . . . . . . . . . . . 2 3 Total amount of service charges of less than 10% paid as wages to employees . . . . . 3 4a Total tips reported by indirectly tipped employees . . . . 4a . . . . . . . . . . . . . . . . b Total tips reported by directly tipped employees . . . . . . . . . . . . . . . Note: Complete the Employer’s Optional Worksheet for Tipped Employees in the instructions to determine potential unreported tips of your employees. c Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . . 5 6 7 No 4b 4c Gross receipts from food and beverages (not less than line 2—see instructions) . . . . 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. 5 Allocation of tips. If line 6 is more than line 4c, enter the excess here . . . . . . . . This amount must be allocated as tips to 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. 7 6 a Allocation based on hours-worked method (see instructions for restriction) . . . . . Note: If you marked the checkbox 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 8 Allocation based on good-faith agreement . . . . . . . . . . . . . . Enter the total number of directly tipped employees at this establishment during 2023 . . . . 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 For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Date Cat. No. 49989U Form 8027 (2023)
2023 Form 8027
More about the Federal Form 8027 Corporate Income Tax TY 2023
We last updated the Employer's Annual Information Return of Tip Income and Allocated Tips in January 2024, so this is the latest version of Form 8027, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8027 directly from TaxFormFinder. You can print other Federal tax forms here.
Related Federal Corporate Income Tax Forms:
TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal Form 8027.
| Form Code | Form Name |
|---|---|
| Form 8027-T | Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips |
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8027 from the Internal Revenue Service in January 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 8027
We have a total of thirteen past-year versions of Form 8027 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2011 Form 8027
2011 Form 8027
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