8846 Credit for Employer Social Security and Medicare Taxes P

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8846

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

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

OMB No. 1545-1414

2008

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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 $102,000, see instructions and check here
Credit for employer social security and Medicare taxes paid on certain employee tips from
partnerships and S corporations
Add lines 4 and 5. Partnerships and S corporations, report this amount on Schedule K; all
others, go to line 7

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Credit for employer social security and Medicare taxes paid on certain employee tips included
on line 6 from passive activities (see instructions)
Subtract line 7 from line 6
Credit for employer social security and Medicare taxes paid on certain employee tips allowed
for 2008 from passive activities (see instructions)
Carryforward of the credit for employer social security and Medicare taxes paid on certain
employee tips that originated in a tax year that began after 2006 (see instructions)
Carryback of the credit for employer social security and Medicare taxes paid on certain employee
tips from 2009 (see instructions)
Add lines 8 through 11. Report this amount on Form 3800, line 29f

For Paperwork Reduction Act Notice, see back of form.

Cat. No. 16148Z

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Form

8846

(2008)