with these laws and to allow us to figure and collect the right
administer their tax laws. We may also disclose this
amount of tax.
information to other countries under a tax treaty, to federal
and state agencies to enforce federal nontax criminal laws, or
Chapter 61, Information and Returns, of Subtitle F,
to federal law enforcement and intelligence agencies to
Procedure and Administration, requires certain employers to
report gross receipts, tips reported to them, and any
allocated tips; and to furnish the amount of any allocated tips
The time needed to complete and file these forms will vary
to affected employees. Section 6053 and its related
depending on individual circumstances. The estimated
regulations provide the definitions and methodology to be
average times are:
used in completing these forms. If you fail to provide this
information in a timely manner, you may be liable for
9 hr., 33 min.
. . . . . . . . . . . . . . . .
penalties as provided by section 6721.
Learning about the law or the form
. . .
You aren't required to provide the information requested
Preparing and sending the form to the
on a form that is subject to the Paperwork Reduction Act
1 hr., 5 min.
. . . . . . . . . . . . . . . . . . . . . . .
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
If you have comments concerning the accuracy of these
the administration of any Internal Revenue law.
time estimates or suggestions for making these forms
simpler, we would be happy to hear from you. You can send
Generally, tax returns and return information are
us comments from Click on More
confidential, as required by section 6103. However, section
Information and then click on Give us feedback. Or you can
6103 allows or requires the Internal Revenue Service to
send your comments to Internal Revenue Service, Tax Forms
disclose or give the information shown on your tax return to
and Publications Division, 1111 Constitution Ave. NW,
others as described in the Code. For example, we may
IR-6526, Washington, DC 20224. Don't send the tax forms to
disclose your tax information to the Department of Justice for
this address. Instead, see Where To File, earlier.
civil and criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and possessions to
Instructions for Form 8027 (2016)