PDF document

- 1 -

                            Userid: CPM              Schema: tipx Leadpct: 100% Pt. size: 10             Draft           Ok to Print
AH XSL/XML                  Fileid: … tions/p531/2023/b/xml/cycle02/source                          (Init. & Date) _______

Page 1 of 10                                                                                      11:41 - 13-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

            Department of the Treasury                        Contents
            Internal Revenue Service
                                                              Future Developments . . . . . . . . . . . . . . . . . . . . . . .          1
                                                              What’s New   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Publication 531
(Rev. December 2023)                                          Introduction  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1
Cat. No. 15059V
                                                              Keeping a Daily Tip Record            . . . . . . . . . . . . . . . . . .  2
                                                              Reporting Tips to Your Employer . . . . . . . . . . . . . .                3
Reporting                                                     Reporting Tips on Your Tax Return               . . . . . . . . . . . . .  4
                                                              Allocated Tips     . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Tip
                                                              How To Get Tax Help       . . . . . . . . . . . . . . . . . . . . . . . .  6
                                                              Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  10
Income

                                                              Future Developments
                                                              For  the  latest  information  about  developments  related  to 
                                                              Pub.  531,  such  as  legislation  enacted  after  it  was 
                                                              published, go to IRS.gov/Pub531.

                                                              What’s New
                                                              Continuous  use  publication.             Publication  531  will  no 
                                                              longer be updated annually. Instead, it will only be upda-
                                                              ted when necessary.
                                                              Publication  1244  no  longer  available.                   Beginning  in 
                                                              2024 the publication 1244 has been made obsolete and 
                                                              will no longer be made available.
                                                              Form 4070 and Form 4070A are historical.                        The Form 
                                                              4070,  Employee's  Report  of  Tips  to  Employer  and  Form 
                                                              4070A, Employee's Daily Record of Tips, previously inclu-
                                                              ded  in  the  publication  1244,  were  made  historical.  The 
                                                              steps on How to keep a daily tip record. and How to report 
                                                              your tips to your employer are provided later. The previous 
                                                              revisions of the Forms 4070 and 4070A are still available 
                                                              on the Prior Year Forms and Instructions page at                  IRS.gov/
                                                              prior-year-forms-and-instructions.

                                                              Reminder
                                                              Photographs of missing children.                  The IRS is a proud 
                                                              partner  with  the  National  Center  for  Missing  &  Exploited 
                                                              Children® (NCMEC). Photographs of missing children se-
                                                              lected by the Center may appear in instructions on pages 
                                                              that would otherwise be blank. You can help bring these 
                                                              children home by looking at the photographs and calling 
                                                              1-800-THE-LOST  (1-800-843-5678)  if  you  recognize  a 
                                                              child.

Get forms and other information faster and easier at:
• IRS.gov (English)         • IRS.gov/Korean (한국어)            Introduction
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) 
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) This publication is for employees who receive tips. All tips 
                                                              you receive are income and are subject to federal income 

Dec 13, 2023

- 2 -

Page 2 of 10 Fileid: … tions/p531/2023/b/xml/cycle02/source 11:41 - 13-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

tax. You must include in gross income all tips you receive How to keep a daily tip record. There are two ways to
directly, charged tips paid to you by your employer, and keep a daily tip record. You can either:
your share of any tips you receive under a tip-splitting or
• Write information about your tips in a tip diary; or
tip-pooling arrangement.
The value of noncash tips, such as tickets, passes, or • Keep copies of documents that show your tips, such
other items of value, is also income and subject to tax. as restaurant bills and credit or debit card charge
Reporting your tip income correctly isn’t difficult. You slips.
must do three things. You should keep your daily tip record with your tax or
1. Keep a daily tip record. other personal records. You must keep your records for as
long as they are important for administration of the federal
2. Report tips to your employer. tax law. For information on how long to keep records, see
3. Report all your tips on your income tax return. How Long To Keep Records in chapter 1 of Pub. 17, Your
Federal Income Tax.
This publication will explain these three things and show Start your records by writing your name, your employ-
you what to do on your tax return if you haven’t done the er's name, and the name of the business (if it's different
first two. This publication will also show you how to treat from your employer's name). Then, each workday, write
allocated tips. the date and the following information.
Comments and suggestions. We welcome your com- • Cash tips you get directly from customers or from
ments about this publication and suggestions for future other employees.
editions. • Tips from credit and debit card charge customers that
You can send us comments through IRS.gov/ your employer pays you.
FormComments. Or, you can write to the Internal Revenue
Service, Tax Forms and Publications, 1111 Constitution • The value of any noncash tips you get, such as tickets,
Ave. NW, IR-6526, Washington, DC 20224. passes, or other items of value. Although you don’t re-
Although we can’t respond individually to each com- port these tips to your employer, you must report them
ment received, we do appreciate your feedback and will on your tax return.
consider your comments and suggestions as we revise • The amount of tips you paid out to other employees
our tax forms, instructions, and publications. Don’t send through tip pools or tip splitting, or other arrange-
tax questions, tax returns, or payments to the above ad- ments, and the names of the employees to whom you
dress. paid the tips.
Getting answers to your tax questions. If you have Electronic tip record. You can use an electronic sys-
a tax question not answered by this publication or the How tem provided by your employer to record your daily tips. If
To Get Tax Help section at the end of this publication, go you do, you must receive and keep a paper copy of this re-
to the IRS Interactive Tax Assistant page at IRS.gov/ cord.
Help/ITA where you can find topics by using the search
feature or viewing the categories listed. Service charges. Don't write in your tip diary the amount
of any service charge that your employer adds to a cus-
Getting tax forms, instructions, and publications. tomer's bill and then pays to you and treats as wages. This
Go to IRS.gov/Forms to download current and prior-year is part of your wages, not a tip. The following factors deter-
forms, instructions, and publications. mine if you have a tip or service charge.
Ordering tax forms, instructions, and publications. • The payment is made free from compulsion.
Go to IRS.gov/OrderForms to order current forms, instruc-
tions, and publications; call 800-829-3676 to order • The customer has the right to determine the amount of
prior-year forms and instructions. The IRS will process payment.
your order for forms and publications as soon as possible. • The payment isn't subject to negotiation or dictated by
Don’t resubmit requests you’ve already sent us. You can employer policy.
get forms and publications faster online.
• The customer generally has the right to determine
who receives the payment.
See examples below.
Keeping a Daily Tip Record
Example 1. Your employer, Good Food Restaurant,
Why keep a daily tip record? You must keep a daily tip adds an 18% charge to the bill for parties of six or more
record so you can: customers. Devon’s bill for food and beverages for a party
• Report your tips accurately to your employer, of eight includes an amount on the tip line equal to 18% of
the charges for food and beverages, and the total includes
• Report your tips accurately on your tax return, and
this amount. Because Devon didn’t have an unrestricted
• Prove your tip income if your return is ever questioned. right to determine the amount on the “tip line,” the 18%
charge is considered a service charge. Don't include the

2 Publication 531 (December 2023)

- 3 -

Page 3 of 10 Fileid: … tions/p531/2023/b/xml/cycle02/source 11:41 - 13-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

18% charge in your tip diary. Service charges that are paid • The month (or the dates of any shorter period) in
to you are considered wages, not tips. which you received tips.
Example 2. Your employer, Good Food Restaurant, in- • The total tips required to be reported for that period.
cludes sample calculations of tip amounts at the bottom of You must sign and date the statement. Keep a copy with
its bills for food and beverages provided to customers. your tax or other personal records.
Pat’s bill includes a blank “tip line,” with sample tip calcula- Your employer may require you to report your tips more
tions of 15%, 18%, and 20% of the charges for food and than once a month. However, the statement can't cover a
beverages at the bottom of the bill beneath the signature period of more than 1 calendar month.
line. Because Pat is free to enter any amount on the “tip
Electronic tip statement. Your employer can have
line” or leave it blank, any amount included is considered
you furnish your tip statements electronically.
a tip. Include this amount in your tip diary.
When to report. Give your report for each month to your
employer by the 10th of the next month. If the 10th falls on
Reporting Tips to Your a Saturday, Sunday, or legal holiday, give your employer
the report by the next day that isn’t a Saturday, Sunday, or
Employer legal holiday.
Legal holidays can fall on the 10th of the month in
Why report tips to your employer? You must report
TIP October (Indigenous Peoples’ Day (Columbus
tips to your employer so that:
Day)) and November (Veteran’s Day).
• Your employer can withhold federal income tax and
social security, Medicare, Additional Medicare, or rail- Example 1. You must report your tips received in Sep-
road retirement taxes; tember 2024 by October 10, 2024.
• Your employer can report the correct amount of your
earnings to the Social Security Administration or Rail- Example 2. In 2024, you must report your tips re-
road Retirement Board (which affects your benefits ceived in October 2024 by November 12, 2024. November
when you retire or if you become disabled, or your 10, 2024, falls on a Sunday and November 11, 2024, is a
family's benefits if you die); and legal holiday (Veteran’s Day). November 12, 2024, is the
next day that isn’t a Saturday, Sunday, or legal holiday.
• You can avoid the Penalty for not reporting tips to your
employer (explained later). Final report. If your employment ends during the
month, you can report your tips when your employment
Note. The maximum amount of wages and tips subject ends.
to social security tax and the social security tax rate an
employee must pay on tips are both available on the So- Penalty for not reporting tips. If you don't report tips to
cial Security Administration Contribution and Benefit page your employer as required, you may be subject to a pen-
at SSA.gov/oact/cola/cbb.html. alty equal to 50% of the social security, Medicare, Addi-
tional Medicare, or railroad retirement taxes you owe on
See Caution for Uncollected taxes, later. the unreported tips. For information about these taxes,
What tips to report? Report to your employer only cash, see Reporting social security, Medicare, Additional Medi-
check, and debit and credit card tips you receive. care, or railroad retirement taxes on tips not reported to
If your total tips for any 1 month from any one job are your employer under Reporting Tips on Your Tax Return,
less than $20, don't report the tips for that month to that later. The penalty amount is in addition to the taxes you
employer. owe.
If you participate in a tip-splitting or tip-pooling arrange- You can avoid this penalty if you can show reasonable
ment, report only the tips you receive and retain. Don't re- cause for not reporting the tips to your employer. To do so,
port to your employer any portion of the tips you receive attach a statement to your return explaining why you didn’t
that you pass on to other employees. However, you must report them.

report tips you receive from other employees. Giving your employer money for taxes. Your regular
Don't report the value of any noncash tips, such as tick- pay may not be enough for your employer to withhold all
ets, passes, or other items of value, to your employer. You the taxes you owe on your regular pay plus your reported
don't pay social security, Medicare, Additional Medicare, tips. If this happens, you can give your employer money
or railroad retirement taxes on these tips. until the close of the calendar year to pay the rest of the
How to report. If your employer doesn't give you any taxes.
other way to report your tips, you can give your employer a If you don't give your employer enough money, your
statement with the following information. employer will apply your regular pay and any money you
give to the taxes, in the following order.
• Your name, address, and social security number.
1. All taxes on your regular pay.
• Your employer's name, address, and business name
(if it's different from your employer's name). 2. Social security, Medicare, Additional Medicare, or rail-
road retirement taxes on your reported tips.

Publication 531 (December 2023) 3

- 4 -

Page 4 of 10 Fileid: … tions/p531/2023/b/xml/cycle02/source 11:41 - 13-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

3. Federal, state, and local income taxes on your repor-
ted tips.
Reporting Tips on Your
Any taxes that remain unpaid can be collected by your
employer from your next paycheck. If withholding taxes re- Tax Return
main uncollected at the end of the year, you may be sub-
ject to a penalty for underpayment of estimated taxes. See How to report tips. Report your tips with your wages on
Pub. 505, Tax Withholding and Estimated Tax. Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 1a.

Uncollected taxes. You must report on your tax What tips to report? Generally, you must report all tips
! return any social security and Medicare taxes, or you received in the tax year on your tax return including
CAUTION railroad retirement taxes that remained uncollec-
both cash tips and noncash tips. Any tips you reported to
ted at the end of your tax year. These uncollected taxes your employer as required in the tax year are included in
will be shown on your tax year Form W-2. See Reporting the wages shown in box 1 of your Form W-2. Add to the
uncollected social security, Medicare, Additional Medi- amount in box 1 only the tips you didn’t report to your em-
care, or railroad retirement taxes on tips reported to your ployer.
employer under Reporting Tips on Your Tax Return, later. However, do not include in box 1 any tips you received
in December of the tax year that were timely reported in
A 0.9% Additional Medicare Tax applies to Medicare wa- January of the following year. For example, any tips you
ges, RRTA compensation, and self-employment income received in 2023 that you reported to your employer as re-
that are more than: quired after the tax year but on or before January 10,
• $125,000 if married filing separately, 2024, aren’t included in the wages shown in box 1 of your
2023 Form W-2. Don't include the amount of these tips on
• $250,000 if married filing jointly, or
your 2023 tax return. Instead, include them on your 2024
• $200,000 for any other filing status. tax return. Tips you received in 2022 that you reported to
An employer is required to withhold Additional Medicare your employer as required after 2022 but on or before Jan-
Tax on any Medicare wages or RRTA compensation it uary 10, 2023, are included in the wages shown in box 1
pays to an employee in excess of $200,000 in a calendar of your 2023 Form W-2. Although these tips were received
year without regard to the employee's filing status. in 2022, you must report them on your 2023 tax return.
If you participate in a tip-splitting or tip-pooling arrange-
ment, report only the tips you receive and retain. Don't re-
Tip Rate Determination and port on your income tax return any portion of the tips you
Education Program receive that you pass on to other employees. However,
you must report tips you receive from other employees.
Your employer may participate in the Tip Rate Determina-
tion and Education Program. The program was developed If you received $20 or more in cash and charge
to help employees and employers understand and meet ! tips in a month and didn’t report all of those tips to
their tip-reporting responsibilities. CAUTION your employer, see Reporting social security,
Medicare, Additional Medicare, or railroad retirement
There are two agreements under the program: the Tip taxes on tips not reported to your employer, later.
Rate Determination Agreement (TRDA) and the Tip Re-
porting Alternative Commitment (TRAC). If you didn’t keep a daily tip record as required
and an amount is shown in box 8 of your Form
If you are employed in the gaming industry, your em- CAUTION!
W-2, see Allocated Tips, later.
ployer may participate in the Gaming Industry Tip Compli-
ance Agreement (GITCA) Program. See Revenue Proce- If you kept a daily tip record and reported tips to your
dure 2007-32, 2007-22, as modified by Revenue employer as required under the rules explained earlier,
Procedure 2020-47. Revenue Procedure 2007-32 is avail- add the following tips to the amount in box 1 of your Form
able at IRS.gov/irb/2007-22_IRB#RP-2007-32. Revenue W-2.
Procedure 2020-47 is available at IRS.gov/irb/ • Cash and charge tips you received that totaled less
2020-48_IRB#Rev-Proc-2020-47. than $20 for any month.
Your employer can provide you with a copy of any appli- • The value of noncash tips, such as tickets, passes, or
cable agreement. To find out more about these agree- other items of value.
ments, visit IRS.gov and enter “MSU voluntary tip compli-
ance agreements” in the search box. You may also call Example. You began working at the Blue Ocean Res-
800-829-4933, visit IRS.gov/TACLocator for the IRS Tax- taurant (your only employer in 2023) on June 30 and re-
payer Assistance Center in your area, or send an email to ceived $10,000 in wages during the year. You kept a daily
Tip.Program@irs.gov and request information on this pro- tip record showing that the tips for June were $18 and the
gram. tips for the rest of the year totaled $7,000. You weren’t re-
quired to report any June tips to your employer, but you re-
ported all of the rest of your tips to your employer as re-
quired.

4 Publication 531 (December 2023)

- 5 -

Page 5 of 10 Fileid: … tions/p531/2023/b/xml/cycle02/source 11:41 - 13-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Your Form W-2 from Blue Ocean Restaurant shows
$17,000 ($10,000 wages + $7,000 reported tips) in box 1.
You must add the $18 unreported tips to that amount and Allocated Tips
report $17,018 as wages on your tax return.
If your employer allocated tips to you, they’re shown sepa-
Reporting social security, Medicare, Additional Medi- rately in box 8 of your Form W-2. They’re not included in
care, or railroad retirement taxes on tips not reported box 1 with your wages and reported tips. If box 8 is blank,
to your employer. If you received $20 or more in cash this discussion doesn't apply to you.
and charge tips in a month from any one job and didn’t re-
port all of those tips to your employer, you must report the What are allocated tips? These are tips that your em-
social security, Medicare, and Additional Medicare taxes ployer assigned to you in addition to the tips you reported
on the unreported tips as additional tax on your return. To to your employer for the year. Your employer will have
report these taxes, you must file Form 1040, Form done this only if:
1040-SR, Form 1040-NR, Form 1040-PR, or Form • You worked in an establishment (restaurant, cocktail
1040-SS even if you won’t otherwise have to file. lounge, or similar business) that must allocate tips to
Use Form 4137, Social Security and Medicare Tax on employees, and
Unreported Tip Income, to figure social security and Medi-
• The tips you reported to your employer were less than
care taxes and/or Form 8959, Additional Medicare Tax, to
your share of 8% of food and drink sales.
figure Additional Medicare Tax. Enter the tax(es) on your
return as instructed, and attach the completed Form 4137 No income, social security, Medicare, Additional Medi-
and/or Form 8959 to your return. care, or railroad retirement taxes are withheld on allocated
tips.
If you’re subject to the Railroad Retirement Tax
! Act, you can't use Form 4137 to pay railroad re- How were your allocated tips figured? The tips alloca-
CAUTION tirement tax on unreported tips. To get railroad re- ted to you are your share of an amount figured by sub-
tirement credit, you must report tips to your employer. tracting the reported tips of all employees from 8% (or an
approved lower rate) of food and drink sales (other than
Reporting uncollected social security, Medicare, Ad- carryout sales and sales with a service charge of 10% or
ditional Medicare, or railroad retirement taxes on tips more). Your share of that amount was figured using either
reported to your employer. You may have uncollected a method provided by an employer-employee agreement
taxes if your regular pay wasn’t enough for your employer or a method provided by IRS regulations based on em-
to withhold all the taxes you owe and you didn’t give your ployees' sales or hours worked. For information about the
employer enough money to pay the rest of the taxes. For exact allocation method used, ask your employer.
more information, see Giving your employer money for
taxes under Reporting Tips to Your Employer, earlier. Must you report your allocated tips on your tax re-
If your employer couldn’t collect all the social security, turn? You must report tips you received in the tax year
Medicare, and Additional Medicare taxes, or railroad re- (including both cash and noncash tips) on your tax return
tirement taxes you owe on tips reported in the tax year, the as explained in What tips to report, earlier. Any tips you re-
uncollected taxes will be shown in box 12 of your Form ported to your employer in the tax year as required (ex-
W-2 (codes A and B). You must report these amounts as plained under Reporting Tips to Your Employer, earlier)
additional tax on your return. are included in the wages shown in box 1 of your Form
If you worked in the U.S. territories and received Form W-2. Add to the amount in box 1 only the tips you didn’t
W-2AS, W-2CM, W-2GU, or W-2VI, any uncollected taxes report to your employer as required. This should include
on tips will be shown in box 12 with codes A and B. If you any allocated tips shown in box 8 on your Form(s) W-2,
received Form 499R-2/W-2PR, any uncollected taxes will unless you have adequate records to show that you re-
be shown according to its instructions. Unlike the uncol- ceived less tips in the year than the allocated amount.
lected portion of the regular (1.45%) Medicare tax, the un- See What tips to report under Reporting Tips on Your
collected Additional Medicare Tax isn't reported on Form Tax Return, and Keeping a Daily Tip Record, earlier.
W-2. To report these uncollected taxes, you must file Form
How to report allocated tips. If you received any tips in
1040-NR or Form 1040-SS even if you wouldn’t otherwise
the tax year that you didn’t report to your employer as re-
have to file. You can report these taxes on Schedule 2
quired (including allocated tips that you are required to re-
(Form 1040), line 13, if you file Form 1040-NR. If you file
port on your tax return), add these tips to the amount in
Form 1040-SS, see the instructions for the form.
box 1 of your Form(s) W-2 and report this amount as wa-
Self-employed persons. If you receive tips as a self-em- ges on Form 1040 or 1040-SR, line 1; or Form 1040-NR,
ployed person, you should report these tips as income on line 1a.
Schedule C. See Pub. 334, Tax Guide for Small Business, Because social security, Medicare, or Additional Medi-
for more information on reporting business income. care taxes weren’t withheld from the allocated tips, you
must report those taxes as additional tax on your return.
Complete Form 4137 and include the allocated tips on
line 1 of the form as provided in its instructions. See Re-
porting social security, Medicare, Additional Medicare, or

Publication 531 (December 2023) 5

- 6 -

Page 6 of 10         Fileid: … tions/p531/2023/b/xml/cycle02/source                           11:41 - 13-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

railroad retirement taxes on tips not reported to your em-             VITA, download the free IRS2Go app, or call 
ployer under Reporting Tips on Your Tax Return, earlier.               800-906-9887 for information on free tax return prepa-
                                                                       ration.
How  to  request  an  approved  lower  rate.   Your  em-
ployer can use a tip rate lower than 8% (but not lower than          • TCE. The Tax Counseling for the Elderly (TCE) pro-
2%)  to  figure  allocated  tips  only  if  the  IRS  approves  the    gram offers free tax help for all taxpayers, particularly 
lower rate. Either the employer or the employees can re-               those who are 60 years of age and older. TCE volun-
quest approval of a lower rate by filing a petition with the           teers specialize in answering questions about pen-
IRS. The petition must include specific information about              sions and retirement-related issues unique to seniors. 
the establishment that will justify the lower rate. A user fee         Go to IRS.gov/TCE, or download the free IRS2Go app 
must be paid with the petition.                                        for information on free tax return preparation.
  An employee petition can be filed only with the consent            • MilTax. Members of the U.S. Armed Forces and quali-
of a majority of the directly tipped employees (waiters, bar-          fied veterans may use MilTax, a free tax service of-
tenders, and others who receive tips directly from custom-             fered by the Department of Defense through Military 
ers).  The  petition  must  state  the  total  number  of  directly    OneSource. For more information, go to 
tipped employees and the number of employees consent-                  MilitaryOneSource MilitaryOneSource.mil/MilTax (    ).
ing  to  the  petition.  Employees  filing  the  petition  must         Also, the IRS offers Free Fillable Forms, which can 
promptly  notify  the  employer,  and  the  employer  must             be completed online and then e-filed regardless of in-
promptly give the IRS a copy of all Forms 8027, Employ-                come.
er's Annual Information Return of Tip Income and Alloca-
ted  Tips,  filed  for  the  establishment  for  the  previous  3    Using online tools to help prepare your return.       Go to 
years.                                                               IRS.gov/Tools for the following.
  For  more  information  about  how  to  file  a  petition  and     • The Earned Income Tax Credit Assistant IRS.gov/ (
what information to include, see Allocation of Tips in the             EITCAssistant) determines if you’re eligible for the 
Instructions for Form 8027.                                            earned income credit (EIC).
                                                                     • The Online EIN Application IRS.gov/EIN ( ) helps you 
                                                                       get an employer identification number (EIN) at no 
How To Get Tax Help                                                    cost.
If you have questions about a tax issue; need help prepar-           • The Tax Withholding Estimator IRS.gov/W4app (     ) 
ing your tax return; or want to download free publications,            makes it easier for you to estimate the federal income 
forms, or instructions, go to IRS.gov to find resources that           tax you want your employer to withhold from your pay-
can help you right away.                                               check. This is tax withholding. See how your withhold-
                                                                       ing affects your refund, take-home pay, or tax due.
Preparing and filing your tax return. After receiving all 
                                                                     • The First-Time Homebuyer Credit Account Look-up 
your wage and earnings statements (Forms W-2, W-2G, 
                                                                       (IRS.gov/HomeBuyer) tool provides information on 
1099-R,  1099-MISC,  1099-NEC,  etc.);  unemployment 
                                                                       your repayments and account balance.
compensation statements (by mail or in a digital format) or 
other  government  payment  statements  (Form  1099-G);              • The Sales Tax Deduction Calculator IRS.gov/ (
and  interest,  dividend,  and  retirement  statements  from           SalesTax) figures the amount you can claim if you 
banks and investment firms (Forms 1099), you have sev-                 itemize deductions on Schedule A (Form 1040).
eral options to choose from to prepare and file your tax re-            Getting  answers  to  your  tax  questions.  On 
turn.  You  can  prepare  the  tax  return  yourself,  see  if  you     IRS.gov,  you  can  get  up-to-date  information  on 
qualify for free tax preparation, or hire a tax professional to         current events and changes in tax law.
prepare your return.
                                                                     • IRS.gov/Help: A variety of tools to help you get an-
Free options for tax preparation.    Your options for pre-             swers to some of the most common tax questions.
paring  and  filing  your  return  online  or  in  your  local  com-   IRS.gov/ITA: The Interactive Tax Assistant, a tool that 
                                                                     •
munity, if you qualify, include the following.                         will ask you questions and, based on your input, pro-
• Free File. This program lets you prepare and file your               vide answers on a number of tax law topics.
  federal individual income tax return for free using soft-            IRS.gov/Forms: Find forms, instructions, and publica-
                                                                     •
  ware or Free File fillable forms. However, state tax                 tions. You will find details on the most recent tax 
  preparation may not be available through Free File. Go               changes and interactive links to help you find answers 
  to IRS.gov/FreeFile to see if you qualify for free online            to your questions.
  federal tax preparation, e-filing, and direct deposit or 
  payment options.                                                   • You may also be able to access tax law information in 
                                                                       your e-filing software.
• VITA. The Volunteer Income Tax Assistance (VITA) 
  program offers free tax help to people with 
  low-to-moderate incomes, persons with disabilities,                Need someone to prepare your tax return?            There are 
  and limited-English-speaking taxpayers who need                    various  types  of  tax  return  preparers,  including  enrolled 
  help preparing their own tax returns. Go to IRS.gov/               agents, certified public accountants (CPAs), accountants, 

6                                                                                        Publication 531 (December 2023)

- 7 -

Page 7 of 10 Fileid: … tions/p531/2023/b/xml/cycle02/source 11:41 - 13-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

and many others who don’t have professional credentials. cessibility services can call 833-690-0598. The Accessi-
If you choose to have someone prepare your tax return, bility Helpline can answer questions related to current and
choose that preparer wisely. A paid tax preparer is: future accessibility products and services available in al-
ternative media formats (for example, braille, large print,
• Primarily responsible for the overall substantive accu-
audio, etc.). The Accessibility Helpline does not have ac-
racy of your return,
cess to your IRS account. For help with tax law, refunds, or
• Required to sign the return, and account-related issues, go to IRS.gov/LetUsHelp.
• Required to include their preparer tax identification
Note. Form 9000, Alternative Media Preference, or
number (PTIN).
Form 9000(SP) allows you to elect to receive certain types
Although the tax preparer always signs the return, of written correspondence in the following formats.
! you're ultimately responsible for providing all the • Standard Print.
CAUTION information required for the preparer to accurately
prepare your return and for the accuracy of every item re- • Large Print.
ported on the return. Anyone paid to prepare tax returns • Braille.
for others should have a thorough understanding of tax
matters. For more information on how to choose a tax pre- • Audio (MP3).
parer, go to Tips for Choosing a Tax Preparer on IRS.gov. • Plain Text File (TXT).
• Braille Ready File (BRF).
Employers can register to use Business Services On-
line. The Social Security Administration (SSA) offers on- Disasters. Go to IRS.gov/DisasterRelief to review the
line service at SSA.gov/employer for fast, free, and secure available disaster tax relief.
online W-2 filing options to CPAs, accountants, enrolled
agents, and individuals who process Form W-2, Wage Getting tax forms and publications. Go to IRS.gov/
and Tax Statement, and Form W-2c, Corrected Wage and Forms to view, download, or print all of the forms, instruc-
Tax Statement. tions, and publications you may need. Or, you can go to
IRS.gov/OrderForms to place an order.
IRS social media. Go to IRS.gov/SocialMedia to see the
various social media tools the IRS uses to share the latest Getting tax publications and instructions in eBook
information on tax changes, scam alerts, initiatives, prod- format. Download and view most tax publications and in-
ucts, and services. At the IRS, privacy and security are our structions (including the Instructions for Form 1040) on
highest priority. We use these tools to share public infor- mobile devices as eBooks at IRS.gov/eBooks.
mation with you. Don’t post your social security number IRS eBooks have been tested using Apple's iBooks for
(SSN) or other confidential information on social media iPad. Our eBooks haven’t been tested on other dedicated
sites. Always protect your identity when using any social eBook readers, and eBook functionality may not operate
networking site. as intended.
The following IRS YouTube channels provide short, in-
formative videos on various tax-related topics in English, Access your online account (individual taxpayers
Spanish, and ASL. only). Go to IRS.gov/Account to securely access infor-
mation about your federal tax account.
• Youtube.com/irsvideos.
• View the amount you owe and a breakdown by tax
• Youtube.com/irsvideosmultilingua. year.
• Youtube.com/irsvideosASL. • See payment plan details or apply for a new payment
plan.
Watching IRS videos. The IRS Video portal
(IRSVideos.gov) contains video and audio presentations • Make a payment or view 5 years of payment history
for individuals, small businesses, and tax professionals. and any pending or scheduled payments.
Online tax information in other languages. You can • Access your tax records, including key data from your
find information on IRS.gov/MyLanguage if English isn’t most recent tax return, and transcripts.
your native language. • View digital copies of select notices from the IRS.
Free Over-the-Phone Interpreter (OPI) Service. The • Approve or reject authorization requests from tax pro-
IRS is committed to serving taxpayers with limited-English fessionals.
proficiency (LEP) by offering OPI services. The OPI Serv- • View your address on file or manage your communica-
ice is a federally funded program and is available at Tax- tion preferences.
payer Assistance Centers (TACs), most IRS offices, and
every VITA/TCE tax return site. The OPI Service is acces- Get a transcript of your return. With an online account,
sible in more than 350 languages. you can access a variety of information to help you during
the filing season. You can get a transcript, review your
Accessibility Helpline available for taxpayers with most recently filed tax return, and get your adjusted gross
disabilities. Taxpayers who need information about ac-

Publication 531 (December 2023) 7

- 8 -

Page 8 of 10 Fileid: … tions/p531/2023/b/xml/cycle02/source 11:41 - 13-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

income. Create or access your online account at IRS.gov/ accepted. Go to IRS.gov/Payments for information on how
Account. to make a payment using any of the following options.
Tax Pro Account. This tool lets your tax professional • IRS Direct Pay: Pay your individual tax bill or estimated
submit an authorization request to access your individual tax payment directly from your checking or savings ac-
taxpayer IRS online account. For more information, go to count at no cost to you.
IRS.gov/TaxProAccount. • Debit Card, Credit Card, or Digital Wallet: Choose an
approved payment processor to pay online or by
Using direct deposit. The safest and easiest way to re- phone.
ceive a tax refund is to e-file and choose direct deposit,
which securely and electronically transfers your refund di- • Electronic Funds Withdrawal: Schedule a payment
rectly into your financial account. Direct deposit also when filing your federal taxes using tax return prepara-
avoids the possibility that your check could be lost, stolen, tion software or through a tax professional.
destroyed, or returned undeliverable to the IRS. Eight in • Electronic Federal Tax Payment System: Best option
10 taxpayers use direct deposit to receive their refunds. If for businesses. Enrollment is required.
you don’t have a bank account, go to IRS.gov/
DirectDeposit for more information on where to find a bank • Check or Money Order: Mail your payment to the ad-
or credit union that can open an account online. dress listed on the notice or instructions.
• Cash: You may be able to pay your taxes with cash at
Reporting and resolving your tax-related identity a participating retail store.
theft issues.
• Same-Day Wire: You may be able to do same-day
• Tax-related identity theft happens when someone wire from your financial institution. Contact your finan-
steals your personal information to commit tax fraud. cial institution for availability, cost, and time frames.
Your taxes can be affected if your SSN is used to file a
fraudulent return or to claim a refund or credit. Note. The IRS uses the latest encryption technology to
• The IRS doesn’t initiate contact with taxpayers by ensure that the electronic payments you make online, by
email, text messages (including shortened links), tele- phone, or from a mobile device using the IRS2Go app are
phone calls, or social media channels to request or safe and secure. Paying electronically is quick, easy, and
verify personal or financial information. This includes faster than mailing in a check or money order.

requests for personal identification numbers (PINs), What if I can’t pay now? Go to IRS.gov/Payments for
passwords, or similar information for credit cards, more information about your options.
banks, or other financial accounts.
• Apply for an online payment agreement IRS.gov/ (
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft OPA) to meet your tax obligation in monthly install-
Central webpage, for information on identity theft and ments if you can’t pay your taxes in full today. Once
data security protection for taxpayers, tax professio- you complete the online process, you will receive im-
nals, and businesses. If your SSN has been lost or mediate notification of whether your agreement has
stolen or you suspect you’re a victim of tax-related been approved.
identity theft, you can learn what steps you should
take. • Use the Offer in Compromise Pre-Qualifier to see if
you can settle your tax debt for less than the full
• Get an Identity Protection PIN (IP PIN). IP PINs are amount you owe. For more information on the Offer in
six-digit numbers assigned to taxpayers to help pre- Compromise program, go to IRS.gov/OIC.
vent the misuse of their SSNs on fraudulent federal in-
come tax returns. When you have an IP PIN, it pre- Filing an amended return. Go to IRS.gov/Form1040X
vents someone else from filing a tax return with your for information and updates.
SSN. To learn more, go to IRS.gov/IPPIN.
Checking the status of an amended return. Go to
Ways to check on the status of your refund. IRS.gov/WMAR to track the status of Form 1040-X amen-
• Go to IRS.gov/Refunds. ded returns.
• Download the official IRS2Go app to your mobile de- It can take up to 3 weeks from the date you filed
vice to check your refund status. ! your amended return for it to show up in our sys-
CAUTION tem, and processing it can take up to 16 weeks.
• Call the automated refund hotline at 800-829-1954.
The IRS can’t issue refunds before mid-February Understanding an IRS notice or letter you’ve re-
! for returns that claimed the EIC or the additional ceived. Go to IRS.gov/Notices to find additional informa-
CAUTION child tax credit (ACTC). This applies to the entire tion about responding to an IRS notice or letter.
refund, not just the portion associated with these credits.
Responding to an IRS notice or letter. You can now
Making a tax payment. Payments of U.S. tax must be upload responses to all notices and letters using the
remitted to the IRS in U.S. dollars. Digital Assets are not Document Upload Tool. For notices that require additional
action, taxpayers will be redirected appropriately on

8 Publication 531 (December 2023)

- 9 -

Page 9 of 10 Fileid: … tions/p531/2023/b/xml/cycle02/source 11:41 - 13-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

IRS.gov to take further action. To learn more about the tool who will work with you throughout the process and will do
go to IRS.gov/Upload. everything possible to resolve your issue. TAS can help
you if:
Note. You can use Schedule LEP (Form 1040), Re-
quest for Change in Language Preference, to state a pref- • Your problem is causing financial difficulty for you,
erence to receive notices, letters, or other written commu- your family, or your business;
nications from the IRS in an alternative language. You may • You face (or your business is facing) an immediate
not immediately receive written communications in the re- threat of adverse action; or
quested language. The IRS’s commitment to LEP taxpay-
ers is part of a multi-year timeline that began providing • You’ve tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn’t responded by the
translations in the tax year. You will continue to receive
date promised.
communications, including notices and letters, in English
until they are translated to your preferred language.
How Can You Reach TAS?
Contacting your local TAC. Keep in mind, many ques-
tions can be answered on IRS.gov without visiting a TAC. TAS has offices in every state, the District of Columbia,
Go to IRS.gov/LetUsHelp for the topics people ask about and Puerto Rico. To find your advocate’s number:
most. If you still need help, TACs provide tax help when a Go to TaxpayerAdvocate.IRS.gov/Contact-Us;
•
tax issue can’t be handled online or by phone. All TACs
now provide service by appointment, so you’ll know in ad- • Download Pub. 1546, The Taxpayer Advocate Service
vance that you can get the service you need without long Is Your Voice at the IRS, available at IRS.gov/pub/irs-
wait times. Before you visit, go to IRS.gov/TACLocator to pdf/p1546.pdf;
find the nearest TAC and to check hours, available serv- • Call the IRS toll free at 800-TAX-FORM
ices, and appointment options. Or, on the IRS2Go app, (800-829-3676) to order a copy of Pub. 1546;
under the Stay Connected tab, choose the Contact Us op-
tion and click on “Local Offices.” • Check your local directory; or
• Call TAS toll free at 877-777-4778.
The Taxpayer Advocate Service (TAS) ..
Is Here To Help You
How Else Does TAS Help Taxpayers?
What Is TAS?
TAS is an independent organization within the IRS that TAS works to resolve large-scale problems that affect
helps taxpayers and protects taxpayer rights. TAS strives many taxpayers. If you know of one of these broad issues,
to ensure that every taxpayer is treated fairly and that you report it to them at IRS.gov/SAMS. Be sure to not include
know and understand your rights under the Taxpayer Bill any personal taxpayer information.
of Rights.
Low Income Taxpayer Clinics (LITCs)
How Can You Learn About Your Taxpayer
Rights? LITCs are independent from the IRS and TAS. LITCs rep-
resent individuals whose income is below a certain level
The Taxpayer Bill of Rights describes 10 basic rights that and need to resolve tax problems with the IRS. LITCs can
all taxpayers have when dealing with the IRS. Go to represent taxpayers in audits, appeals, and tax collection
TaxpayerAdvocate.IRS.gov to help you understand what disputes before the IRS and in court. In addition, LITCs
these rights mean to you and how they apply. These are can provide information about taxpayer rights and respon-
your rights. Know them. Use them. sibilities in different languages for individuals who speak
English as a second language. Services are offered for
What Can TAS Do for You? free or a small fee. For more information or to find an LITC
near you, go to the LITC page at
TAS can help you resolve problems that you can’t resolve TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134,
with the IRS. And their service is free. If you qualify for Low Income Taxpayer Clinic List at IRS.gov/pub/irs-pdf/
their assistance, you will be assigned to one advocate 4134.pdf.

Publication 531 (December 2023) 9

- 10 -

Page 10 of 10        Fileid: … tions/p531/2023/b/xml/cycle02/source            11:41 - 13-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                    To help us develop a more useful index, please let us know if you have ideas for index entries.
Index               See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                               Form 8027  6
A                              Form W-2:                              S
Allocated tips 5                 Uncollected taxes  4 5,              Self-employed persons             5
Assistance (See Tax help)                                             Service charge paid as wages                        2
                               G                                      Social security and Medicare taxes:
C                              Gaming Industry Tip Compliance          Allocated tips 5
Cash tips 2                      Agreement Program       4             Reporting of earnings to Social 
Credit card charge tips 2                                              Security Administration                           3
                               N                                       Tips not reported to employer                      5
D                              Noncash tips  2                         Uncollected taxes on tips                         5
Daily tip record 2
                               P                                      T
E                              Penalties:                             Tax help 6
Electronic tip record 2          Failure to report tips to employer 3 Tax returns 4
Electronic tip statement 3       Underpayment of estimated taxes    4 Tip pools 2
Employers:                     Publications (See Tax help)            Tip Rate Determination and 
  Giving money to, for taxes 3                                         Education Program               4
  Reporting tips to 3          R                                      Tip splitting 2
                               Recordkeeping requirements:
F                                Daily tip record 2                   U
Form 1040 or 1040-SR:          Reporting:                             Uncollected taxes 4 5, 
  Schedule C 5                   Employee to report tips to 
  Unreported tips 5              employer    3                        W
Form 4137 5                      Tip income 2                         Withholding   3

10                                                                     Publication 531 (December 2023)

PDF file checksum: 2486197318

(Plugin #1/9.12/13.0)