Form 8027 - Employer'S Annual Information Return Of Tip Income And Allocated Tips - 1994
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18027
Employer’s Annual Information Return of
OMB No. 1545-0714
Form
Tip Income and Allocated Tips
Department of the Treasury
Internal Revenue Service
Type of establishment (check
only one box)
Name of establishment
Use IRS label.
1
Evening meals only
Make any
necessary
Number and street (See instructions.)
Employer identification number
2
Evening and other
changes.
meals
Otherwise,
please type or
3
Meals other than eve-
City or town, state, and ZIP code
print.
ning meals
4
Alcoholic beverages
Employer’s name
Establishment number
(See instructions.)
Number and street (P.O. box, if applicable.)
Apt. or suite no.
City, town or post office, state, and ZIP code (If a foreign address, enter city, province or state, postal code, and country.)
Check the applicable box:
Final Return
Amended Return
1
1
Total charged tips for 1994
2
2
Total charged receipts (other than nonallocable receipts) showing charged tips
3
3
Total amount of service charges of less than 10% paid as wages to employees
4a
4a Total tips reported by indirectly tipped employees
4b
b Total tips reported by directly tipped employees
4c
c Total tips reported (Add lines 4a and 4b.)
5
5
Gross receipts from food or beverage operations (other than nonallocable receipts)
6
Multiply line 5 by 8% (.08) or the lower rate shown here
granted by the
6
district director. Attach a copy of the district director’s determination letter to this return
Note: If you have allocated tips using other than the calendar year (semimonthly, biweekly,
quarterly, etc. ), put an X on line 6 and enter the amount of allocated tips from your records
on line 7.
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 tipped employees working in this establishment.
Check the box below that shows the method used for the allocation. (Show the portion, if
any, attributable 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 checked 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 (Attach copy of agreement.)
8
Total number of directly tipped employees at this establishment during 1994
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct, and complete.
Signature
Title
Date
8027
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 49989U
Form
(1994)
Printed on recycled paper
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