4684 Casualties and Thefts

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8846

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

Action

Date

Signature

O.K. to print
Revised proofs
requested

Credit for Employer Social Security and Medicare Taxes
Paid on Certain Employee Tips

OMB No. 1545-1414

2006

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Attachment
Sequence No.

Attach to your tax return.

98

Identifying number

Note. Claim this credit only for social security and Medicare taxes paid by a food or beverage establishment where tipping is
customary for providing food or beverages. See the instructions for line 1.
1

Tips received by employees for services on which you paid or incurred employer social security
and Medicare taxes during the tax year (see instructions)

1

2

Tips not subject to the credit provisions (see instructions)

2

3
4

Creditable tips. Subtract line 2 from line 1
Multiply line 3 by 7.65% (.0765). If you had any tipped employees whose wages (including tips)
©
exceeded $94,200, see instructions and check here
Credit for employer social security and Medicare taxes paid on certain employee tips from
partnerships and S corporations.
Current year credit. Add lines 4 and 5. Partnerships and S corporations, report this amount
on Schedule K; all others, report this amount on Form 3800, line 1j

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For Paperwork Reduction Act Notice, see instructions.

Cat. No. 16148Z

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Form

8846

(2006)