Instructions for Form 8027 (2023)

Employer’s Annual Information Return of Tip Income and Allocated Tips

Future Developments

For the latest information about developments related to Form 8027 and its instructions, such as legislation enacted after they were published, go to

What’s New

Electronic filing.

If you’re required to file 10 or more information returns during the year, you must file the forms electronically. Information returns are filed electronically through the Filing Information Returns Electronically (FIRE) system. Go to for more information. See Pub. 1239 for more information about filing Form 8027 electronically. We encourage you to file electronically even if you’re not required to file 10 or more information returns.


  • You must check either the “Yes” or “No” box under the employer’s name and address to indicate whether or not the establishment accepts credit cards, debit cards, or other charges. If the “Yes” box is checked, lines 1 and 2 of Form 8027 must be completed, and you must enter an amount, even if zero, on lines 1 and 2. Also see the instructions for lines 1 and 2.
  • You can complete the optional Worksheet for Determining if You Must File Form 8027 for Calendar Year 2023, later, to determine if you must file Form 8027.
  • You may want to use the Employer’s Optional Worksheet for Tipped Employees, later, as a means of determining if your employees are reporting all of their tip income to you.
  • For information about the credit for employer social security and Medicare taxes paid on certain employee tips, see Form 8846. Also see section 6 of Pub. 15 for more information about tips.
  • You can advise your employees to see Pub. 531 or use the IRS Interactive Tax Assistant at for help in determining if their tip income is taxable and for information about how to report tip income.


For more information on the purpose of this form, who must file it, and when to file, read the full article here – Wage (


If you have any questions or need help understanding how this may affect your business, give FLORES a call. Our HR department would be happy to assist you in any way we can.

Contact us at 619-588-2411