Form 4137 - Social Security And Medicare Tax On Unreported Tip Income Page 2
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Form 4137 (2014)
Page
Who must file. You must file Form 4137 if
employer and the taxes withheld. If there was
• Total tips you reported to your employer on
you received cash and charge tips of $20 or
not enough money to cover the social security
time. Tips you reported, as required, by the
more in a calendar month and did not report
and Medicare tax (or railroad retirement tax),
10th day of the month following the month
all of those tips to your employer. You must
your Form W-2 will also show the uncollected
you received them are considered income in
also file Form 4137 if your Form(s) W-2, box 8,
tax due in box 12 with codes A and B. See
the month you reported them. For example,
shows allocated tips that you must report as
the instructions for Form 1040, line 62, or
tips you received in December 2013 that you
income.
Form 1040NR, line 60, to find out how to
reported to your employer after December 31,
report the tax due. If you worked in American
2013, but by January 10, 2014, are
Allocated tips. You must report all your tips
Samoa, Guam, or the U.S. Virgin Islands, the
considered income in 2014 and should be
from 2014, including both cash tips and
amount of uncollected tax due is identified in
included on your 2014 Form W-2 and
noncash tips, as income on Form 1040, line 7;
box 12 on Form W-2AS, W-2GU, or W-2VI
reported on Form 4137, line 1. However, tips
Form 1040NR, line 8; or Form 1040NR-EZ,
with codes A and B. If you worked in Puerto
you received in December 2014 that you
line 3. Any tips you reported to your employer
Rico, Form 499R-2/W-2PR, boxes 22 and 23,
reported to your employer after December 31,
in 2014 are included in the wages shown on
show the uncollected tax due.Unlike the
2014, but by January 10, 2015, are
your Form W-2, box 1. Add to the amount in
uncollected portion of the regular (1.45%)
considered income in 2015. Do not include
box 1 only the tips you received in 2014 and
Medicare tax, the uncollected Additional
these tips on line 1.
did not report to your employer. This should
Medicare Tax is not reported on Form W-2,
include any allocated tips shown on your
• Tips you did not report to your employer on
box 12, with code B.
Form(s) W-2, box 8, unless you have
time or did not report at all (include any
Penalty for not reporting tips. If you did not
adequate records to show that your
allocated tips shown in box 8 on your Form(s)
unreported tips are less than the amount in
report tips to your employer as required, you
W-2 unless you can prove that your
box 8. Although allocated tips are shown on
may be charged a penalty equal to 50% of
unreported tips are less than the amount in
your Form W-2, they are not included in box 1
the social security, Medicare, and Additional
box 8). These tips are considered income to
on that form and no tax is withheld from these
Medicare Taxes due on those tips. You can
you in the month you actually received them.
tips.
avoid this penalty if you can show (in a
For example, tips you received in December
statement attached to your return) that your
2014 that you reported to your employer after
Tips you must report to your employer. You
failure to report tips to your employer was due
January 10, 2015, are considered income in
must give your employer a written report of
to reasonable cause and not due to willful
2014 because you did not report them to your
cash and charge tips if you received $20 or
neglect.
employer on time.
more in tips during a month. If, in any month,
you worked for two or more employers and
Additional information. See Pub. 531,
• Tips you received that you were not
received tips while working for each, the $20
Reporting Tip Income. See Rev. Rul. 2012-18
required to report to your employer because
rule applies separately to the tips you
for guidance on taxes imposed on tips, and
they totaled less than $20 during the month.
received while working for each employer and
the difference between tips and service
• Allocated tips you must report as income
not to the total you received. Your reportable
charges. You can find Rev. Rul. 2012-18,
(see Allocated tips above).
tips include cash tips received from
2012-26 I.R.B. 1032 at
Line 5. Enter only the tips you were not
customers, charged tips (credit and debit card
required to report to your employer because
charges) distributed to you by your employer,
the total received was less than $20 in a
Specific Instructions
and tips received from other employees under
calendar month. These tips are not subject to
any tip-sharing arrangement. You must report
Line 1. Complete a separate line for each
social security and Medicare tax.
your tips to your employer by the 10th day of
employer. If you had more than five
Line 8. For railroad retirement (RRTA)
the month following the month you received
employers in 2014, attach a statement that
compensation, do not include an amount
them. If the 10th day of the month falls on a
contains all of the information (and in a similar
greater than $117,000, which is the amount
Saturday, Sunday, or legal holiday, give your
format) as required on Form 4137, line 1, or
subject to the 6.2% rate for 2014.
employer the report by the next business day.
complete and attach line 1 of additional Form
Employees subject to the Railroad
(s) 4137. Complete lines 2 through13 on only
Line 10. If line 6 includes tips you received for
Retirement Tax Act. Do not use Form 4137
one Form 4137. The line 2 and line 3 amounts
work you did as a federal, state, or local
to report tips received for work covered by
on that Form 4137 should be the combined
government employee and your pay was
the Railroad Retirement Tax Act. To get
totals of all your Forms 4137 and attached
subject only to the 1.45% Medicare tax,
railroad retirement credit, you must report
statements. Include your name, social
subtract the amount of those tips from the line
these tips to your employer.
security number, and calendar year (2014) on
6 amount only for the purpose of comparing
the top of any attachment.
lines 6 and 9. Do not reduce the actual entry
Payment of tax. Tips you reported to your
on line 6. Enter “1.45% tips” and the amount
employer are subject to social security and
Column (a). Enter your employer’s name
you subtracted on the dotted line next to line
Medicare tax (or railroad retirement tax),
exactly as it is entered on your Form W-2, box
10.
Additional Medicare Tax, and income tax
c.
withholding. Your employer collects these
Line 11. Multiply the amount on line 10
Column (b). For each employer’s name you
taxes from wages (excluding tips) or other
by .062 (the social security rate for 2014).
entered in column (a), enter the employer
funds of yours available to cover them. If your
identification number or the words “Applied
Line 13. Form 1040-SS and Form 1040-PR
wages were not enough to cover these taxes,
For” exactly as shown on your Form W-2, box
filers, include the amount from line 13 on
you may have given your employer the
c.
Form 1040-SS or Form 1040-PR, line 6. See
additional amounts needed. Your Form W-2
the instructions for Form 1040-SS or Form
Column (c). Include all cash and charge
will include the tips you reported to your
1040-PR for more information.
tips you received. This includes the following
tips.
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