8027 Employer's Annual Information Return of Tip Income and A

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms and do
not rely on draft forms, instructions, and pubs for filing. We incorporate all
significant changes to forms posted with this coversheet. However, unexpected
issues occasionally arise, or legislation is passed—in this case, we will post a
new draft of the form to alert users that changes were made to the previously
posted draft. Thus, there are never any changes to the last posted draft of a
form and the final revision of the form. Forms and instructions are subject to
OMB approval before they can be officially released, so we post drafts of them
until they are approved. Drafts of instructions and pubs usually have some
additional changes before their final release. Early release drafts are at
IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

Form

8027

Employer’s Annual Information Return of
Tip Income and Allocated Tips

OMB No. 1545-0714

2023

See the separate instructions.
Go to www.irs.gov/Form8027 for instructions and the latest information.

Department of the Treasury
Internal Revenue Service

Employer identification number

Name of establishment

Check if:

Number and street (don’t enter a P.O. box). See instructions.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
June 20, 2023
DO NOT FILE

Type of establishment (check
only one box)

Amended Return
Final Return

City or town, state, and ZIP code

1 Evening meals only
2 Evening and other
meals
3 Meals other than
evening meals
4 Alcoholic beverages

Employer’s name (see instructions)

Establishment number (see
instructions)

Number and street (or P.O. box number, if mail isn’t delivered to street address)

Apt. or suite no.

City, state, and ZIP code (if a foreign address, see instructions)

Yes (lines 1 and 2 must be completed)

Does this establishment accept credit cards, debit cards, or other charges?
1

Total charged tips for calendar year 2023

.

.

.

.

.

.

.

.

.

.

.

1

2

Total charge receipts showing charged tips (see instructions) .

.

.

.

.

.

.

.

.

.

.

2

3

Total amount of service charges of less than 10% paid as wages to employees .

.

.

.

.

3

4a

Total tips reported by indirectly tipped employees

.

.

.

.

4a

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

b Total tips reported by directly tipped employees . . . . . . . . . . . . . . .
Note: Complete the Employer’s Optional Worksheet for Tipped Employees in the instructions
to determine potential unreported tips of your employees.
c Total tips reported (add lines 4a and 4b) . . . . . . . . . . . . . . . . . .
5
6

7

No

4b

4c
5

Gross receipts from food and beverages (not less than line 2—see instructions)
. . . .
Multiply line 5 by 8% (0.08) or the lower rate shown here
granted by the IRS.
If you use a lower rate, attach a copy of the IRS determination letter to this return . . . .
Note: If you have allocated tips using a period other than the calendar year (semimonthly,
biweekly, quarterly, etc.), mark an “X” on line 6 and enter the amount of allocated tips from
your records on line 7.

6

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,
allocated 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 marked the checkbox on 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
8

Allocation based on good-faith agreement .

.

.

.

.

.

.

.

.

.

.

.

.

.

Enter the total number of directly tipped employees at this establishment during 2023

.

.
.

.

Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and to the best of my knowledge and belief, it is true, correct, and
complete.

Signature

Title

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Date
Cat. No. 49989U

Form 8027 (2023)