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

2022 Returns
                                                              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
                                                              For 2022, the maximum amount of wages and tips subject 
                                                              to social security tax is increased to $147,000. The social 
                                                              security tax rate an employee must pay on tips remains at 
                                                              6.2% (0.062).

                                                              Reminders
                                                              Additional  Medicare  Tax.          A  0.9%  Additional  Medicare 
                                                              Tax applies to Medicare wages, Railroad Retirement Tax 
                                                              Act (RRTA) compensation, and self-employment income 
                                                              that are more than:
                                                              • $125,000 if married filing separately,
                                                              • $250,000 if married filing jointly, or
                                                              • $200,000 for any other filing status.
                                                              An employer is required to withhold Additional Medicare 
                                                              Tax  on  any  Medicare  wages  or  RRTA  compensation  it 
                                                              pays to an employee in excess of $200,000 in a calendar 
                                                              year without regard to the employee's filing status.
                                                              Photographs of missing children.                  The IRS is a proud 
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                                                              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 
Get forms and other information faster and easier at:         child.
• IRS.gov (English)         • IRS.gov/Korean (한국어) 
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) 
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) 

Dec 6, 2022

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• Report your tips accurately on your tax return, and
Introduction • Prove your tip income if your return is ever ques-
tioned.
This publication is for employees who receive tips. All tips
you receive are income and are subject to federal income How to keep a daily tip record. There are two ways to
tax. You must include in gross income all tips you receive keep a daily tip record. You can either:
directly, charged tips paid to you by your employer, and
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. • Keep copies of documents that show your tips, such
The value of noncash tips, such as tickets, passes, or as restaurant bills and credit or debit card charge
other items of value, is also income and subject to tax. slips.
Reporting your tip income correctly isn’t difficult. You You should keep your daily tip record with your tax or
must do three things. other personal records. You must keep your records for as
1. Keep a daily tip record. long as they are important for administration of the federal
tax law. For information on how long to keep records, see
2. Report tips to your employer. How Long To Keep Records in chapter 1 of Pub. 17, Your
3. Report all your tips on your income tax return. Federal Income Tax.
To help you keep a record or diary of your tips, you can
This publication will explain these three things and show use Form 4070A, Employee's Daily Record of Tips. To get
you what to do on your tax return if you haven’t done the Form 4070A, ask the IRS or your employer for Pub. 1244,
first two. This publication will also show you how to treat Employee's Daily Record of Tips and Report to Employer,
allocated tips. which includes a 1-year supply of Form 4070A. Pub. 1244
is also available at IRS.gov/Pub1244. Each day, write in
Comments and suggestions. We welcome your com-
the information asked for on the form.
ments about this publication and suggestions for future
In addition to the information asked for on Form 4070A,
editions.
you also need to keep a record of the date and value of
You can send us comments through IRS.gov/
any noncash tips you get, such as tickets, passes, or
FormComments. Or, you can write to the Internal Reve-
other items of value. Although you don't report these tips
nue Service, Tax Forms and Publications, 1111 Constitu-
to your employer, you must report them on your tax return.
tion Ave. NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each com-
If you don't use Form 4070A, start your records by writ-
ment received, we do appreciate your feedback and will
ing your name, your employer's name, and the name of
consider your comments and suggestions as we revise
the business (if it's different from your employer's name).
our tax forms, instructions, and publications. Don’t send
Then, each workday, write the date and the following in-
tax questions, tax returns, or payments to the above ad-
formation.
dress.
• Cash tips you get directly from customers or from
Getting answers to your tax questions. If you have other employees.
a tax question not answered by this publication or the How
To Get Tax Help section at the end of this publication, go • Tips from credit and debit card charge customers that
to the IRS Interactive Tax Assistant page at IRS.gov/ your employer pays you.
Help/ITA where you can find topics by using the search • The value of any noncash tips you get, such as tick-
feature or viewing the categories listed. ets, passes, or other items of value.
Getting tax forms, instructions, and publications. • The amount of tips you paid out to other employees
Go to IRS.gov/Forms to download current and prior-year through tip pools or tip splitting, or other arrange-
forms, instructions, and publications. ments, and the names of the employees to whom you
Ordering tax forms, instructions, and publications. paid the tips.
Go to IRS.gov/OrderForms to order current forms, instruc- Electronic tip record. You can use an electronic sys-
tions, and publications; call 800-829-3676 to order tem provided by your employer to record your daily tips. If
prior-year forms and instructions. The IRS will process you do, you must receive and keep a paper copy of this
your order for forms and publications as soon as possible. record.
Don’t resubmit requests you’ve already sent us. You can
get forms and publications faster online. Service charges. Don't write in your tip diary the amount
of any service charge that your employer adds to a cus-
tomer's bill and then pays to you and treats as wages.
This is part of your wages, not a tip. The following factors
Keeping a Daily Tip Record
determine if you have a tip or service charge.
Why keep a daily tip record? You must keep a daily tip • The payment is made free from compulsion.
record so you can: The customer has the right to determine the amount of
•
• Report your tips accurately to your employer, payment.

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• The payment isn't subject to negotiation or dictated by don't pay social security, Medicare, Additional Medicare,
employer policy. or railroad retirement taxes on these tips.

• The customer generally has the right to determine How to report. If your employer doesn't give you any
who receives the payment. other way to report your tips, you can use Form 4070, Em-
See examples below. ployee's Report of Tips to Employer. Fill in the information
asked for on the form, sign and date the form, and give it
Example 1. Good Food Restaurant adds an 18% to your employer. You can view this form in Pub. 1244. To
charge to the bill for parties of six or more customers. get a 1-year supply of the form, ask the IRS or your em-
Jane's bill for food and beverages for her party of eight in- ployer for Pub. 1244.
cludes an amount on the tip line equal to 18% of the If you don't use Form 4070, give your employer a state-
charges for food and beverages, and the total includes ment with the following information.
this amount. Because Jane didn’t have an unrestricted
right to determine the amount on the “tip line,” the 18% • Your name, address, and social security number.
charge is considered a service charge. Don't include the • Your employer's name, address, and business name
18% charge in your tip diary. Service charges that are (if it's different from your employer's name).
paid to you are considered wages, not tips.
• The month (or the dates of any shorter period) in
Example 2. Good Food Restaurant includes sample which you received tips.
calculations of tip amounts at the bottom of its bills for • The total tips required to be reported for that period.
food and beverages provided to customers. David's bill in-
You must sign and date the statement. Keep a copy with
cludes a blank “tip line,” with sample tip calculations of
your tax or other personal records.
15%, 18%, and 20% of the charges for food and bever-
Your employer may require you to report your tips more
ages at the bottom of the bill beneath the signature line.
than once a month. However, the statement can't cover a
Because David is free to enter any amount on the “tip line”
period of more than 1 calendar month.
or leave it blank, any amount he includes is considered a
tip. Include this amount in your tip diary. Electronic tip statement. Your employer can have
you furnish your tip statements electronically.

When to report. Give your report for each month to your
Reporting Tips to Your employer by the 10th of the next month. If the 10th falls on
a Saturday, Sunday, or legal holiday, give your employer
Employer
the report by the next day that isn’t a Saturday, Sunday, or
Why report tips to your employer? You must report legal holiday.

tips to your employer so that: Example 1. You must report your tips received in Oc-
• Your employer can withhold federal income tax and tober 2023 by November 10, 2023.
social security, Medicare, Additional Medicare,* or
railroad retirement taxes; Example 2. You must report your tips received in Sep-
tember 2023 by October 10, 2023. October 9, 2023, is a
• Your employer can report the correct amount of your legal holiday (Columbus Day). October 10, 2023, is the
earnings to the Social Security Administration or Rail- next day that isn’t a Saturday, Sunday, or legal holiday.
road Retirement Board (which affects your benefits
when you retire or if you become disabled, or your Final report. If your employment ends during the
family's benefits if you die); and month, you can report your tips when your employment
ends.
• You can avoid the penalty for not reporting tips to your
employer (explained later). Penalty for not reporting tips. If you don't report tips to
your employer as required, you may be subject to a pen-
*See Caution for Uncollected taxes, later. alty equal to 50% of the social security, Medicare, Addi-
What tips to report? Report to your employer only cash, tional Medicare, or railroad retirement taxes you owe on
check, and debit and credit card tips you receive. the unreported tips. For information about these taxes,
If your total tips for any 1 month from any one job are see Reporting social security, Medicare, Additional Medi-
less than $20, don't report the tips for that month to that care, or railroad retirement taxes on tips not reported to
employer. your employer under Reporting Tips on Your Tax Return,
If you participate in a tip-splitting or tip-pooling arrange- later. The penalty amount is in addition to the taxes you
ment, report only the tips you receive and retain. Don't re- owe.
port to your employer any portion of the tips you receive You can avoid this penalty if you can show reasonable
that you pass on to other employees. However, you must cause for not reporting the tips to your employer. To do
report tips you receive from other employees. so, attach a statement to your return explaining why you
Don't report the value of any noncash tips, such as tick- didn’t report them.
ets, passes, or other items of value to your employer. You

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Giving your employer money for taxes. Your regular Procedure 2020-47 is available at IRS.gov/irb/
pay may not be enough for your employer to withhold all 2020-48_IRB#REV-PROC-2020-47.
the taxes you owe on your regular pay plus your reported
Your employer can provide you with a copy of any ap-
tips. If this happens, you can give your employer money
plicable agreement. To find out more about these agree-
until the close of the calendar year to pay the rest of the
ments, visit IRS.gov and enter “MSU voluntary tip compli-
taxes.
ance agreements” in the search box. You may also call
If you don't give your employer enough money, your
800-829-4933, visit IRS.gov/LocalContacts for the IRS
employer will apply your regular pay and any money you
Taxpayer Assistance Center in your area, or send an
give to the taxes, in the following order.
email to Tip.Program@irs.gov and request information on
1. All taxes on your regular pay. this program.
2. Social security, Medicare, Additional Medicare, or
railroad retirement taxes on your reported tips.
Reporting Tips on Your
3. Federal, state, and local income taxes on your repor-
ted tips. Tax Return
Any taxes that remain unpaid can be collected by your
employer from your next paycheck. If withholding taxes How to report tips. Report your tips with your wages on
remain uncollected at the end of the year, you may be Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 1a.
subject to a penalty for underpayment of estimated taxes.
What tips to report? Generally, you must report all tips
See Pub. 505, Tax Withholding and Estimated Tax.
you received in 2022 on your tax return including both
Uncollected taxes. You must report on your tax cash tips and noncash tips. Any tips you reported to your
! return any social security and Medicare taxes, or employer as required in 2022 are included in the wages
CAUTION railroad retirement taxes that remained uncollec- shown in box 1 of your Form W-2. Add to the amount in
ted at the end of 2022. These uncollected taxes will be box 1 only the tips you didn’t report to your employer.
shown on your 2022 Form W-2. See Reporting uncollec- However, any tips you received in 2022 that you repor-
ted social security, Medicare, Additional Medicare, or rail- ted to your employer as required after 2022 but on or be-
road retirement taxes on tips reported to your employer fore January 10, 2023, aren’t included in the wages shown
under Reporting Tips on Your Tax Return, later. in box 1 of your 2022 Form W-2. Don't include the amount
of these tips on your 2022 tax return. Instead, include
A 0.9% Additional Medicare Tax applies to Medicare wa- them on your 2023 tax return. Tips you received in 2021
ges, RRTA compensation, and self-employment income that you reported to your employer as required after 2021
that are more than: but on or before January 10, 2022, are included in the wa-
ges shown in box 1 of your 2022 Form W-2. Although
• $125,000 if married filing separately, these tips were received in 2021, you must report them on
• $250,000 if married filing jointly, or your 2022 tax return.
If you participate in a tip-splitting or tip-pooling arrange-
• $200,000 for any other filing status.
ment, report only the tips you receive and retain. Don't re-
An employer is required to withhold Additional Medicare port on your income tax return any portion of the tips you
Tax on any Medicare wages or RRTA compensation it receive that you pass on to other employees. However,
pays to an employee in excess of $200,000 in a calendar you must report tips you receive from other employees.
year without regard to the employee's filing status.
If you received $20 or more in cash and charge
tips in a month and didn’t report all of those tips to
Tip Rate Determination and CAUTION! your employer, see Reporting social security,
Education Program Medicare, Additional Medicare, or railroad retirement
taxes on tips not reported to your employer, later.
Your employer may participate in the Tip Rate Determina-
tion and Education Program. The program was developed If you didn’t keep a daily tip record as required
to help employees and employers understand and meet ! and an amount is shown in box 8 of your Form
their tip-reporting responsibilities. CAUTION W-2, see Allocated Tips, later.
If you kept a daily tip record and reported tips to your
There are two agreements under the program: the Tip
employer as required under the rules explained earlier,
Rate Determination Agreement (TRDA) and the Tip Re-
add the following tips to the amount in box 1 of your Form
porting Alternative Commitment (TRAC).
W-2.
If you are employed in the gaming industry, your em- • Cash and charge tips you received that totaled less
ployer may participate in the Gaming Industry Tip Compli- than $20 for any month.
ance Agreement Program. See Revenue Procedure
2007-32, 2007-22, as modified by Revenue Procedure • The value of noncash tips, such as tickets, passes, or
other items of value.
2020-47. Revenue Procedure 2007-32 is available at
IRS.gov/IRB/2007-22_IRB#RP-2007-32. Revenue

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Example. Ben Smith began working at the Blue Self-employed persons. If you receive tips as a self-em-
Ocean Restaurant (his only employer in 2022) on June 30 ployed person, you should report these tips as income on
and received $10,000 in wages during the year. Ben kept Schedule C. See Pub. 334, Tax Guide for Small Business,
a daily tip record showing that his tips for June were $18 for more information on reporting business income.
and his tips for the rest of the year totaled $7,000. He
wasn’t required to report his June tips to his employer, but
he reported all of the rest of his tips to his employer as re-
Allocated Tips
quired.
Ben's Form W-2 from Blue Ocean Restaurant shows If your employer allocated tips to you, they’re shown sepa-
$17,000 ($10,000 wages + $7,000 reported tips) in box 1. rately in box 8 of your Form W-2. They’re not included in
He adds the $18 unreported tips to that amount and re- box 1 with your wages and reported tips. If box 8 is blank,
ports $17,018 as wages on his tax return. this discussion doesn't apply to you.

Reporting social security, Medicare, Additional Medi- What are allocated tips? These are tips that your em-
care, or railroad retirement taxes on tips not repor- ployer assigned to you in addition to the tips you reported
ted to your employer. If you received $20 or more in to your employer for the year. Your employer will have
cash and charge tips in a month from any one job and done this only if:
didn’t report all of those tips to your employer, you must
report the social security, Medicare, and Additional Medi- • You worked in an establishment (restaurant, cocktail
care taxes on the unreported tips as additional tax on your lounge, or similar business) that must allocate tips to
return. To report these taxes, you must file Form 1040, employees, and
Form 1040-SR, Form 1040-NR, Form 1040-PR, or Form • The tips you reported to your employer were less than
1040-SS even if you won’t otherwise have to file. your share of 8% of food and drink sales.
Use Form 4137, Social Security and Medicare Tax on
Unreported Tip Income, to figure social security and Medi- No income, social security, Medicare, Additional Medi-
care taxes and/or Form 8959, Additional Medicare Tax, to care, or railroad retirement taxes are withheld on allocated
figure Additional Medicare Tax. Enter the tax(es) on your tips.

return as instructed, and attach the completed Form 4137 How were your allocated tips figured? The tips alloca-
and/or Form 8959 to your return. ted to you are your share of an amount figured by sub-
If you’re subject to the Railroad Retirement Tax tracting the reported tips of all employees from 8% (or an
approved lower rate) of food and drink sales (other than
! Act, you can't use Form 4137 to pay railroad re-
CAUTION tirement tax on unreported tips. To get railroad re- carryout sales and sales with a service charge of 10% or
tirement credit, you must report tips to your employer. more). Your share of that amount was figured using either
a method provided by an employer-employee agreement
Reporting uncollected social security, Medicare, Ad- or a method provided by IRS regulations based on em-
ditional Medicare, or railroad retirement taxes on tips ployees' sales or hours worked. For information about the
reported to your employer. You may have uncollected exact allocation method used, ask your employer.
taxes if your regular pay wasn’t enough for your employer
Must you report your allocated tips on your tax re-
to withhold all the taxes you owe and you didn’t give your
turn? You must report tips you received in 2022 (includ-
employer enough money to pay the rest of the taxes. For
ing both cash and noncash tips) on your tax return as ex-
more information, see Giving your employer money for
plained in What tips to report, earlier. Any tips you
taxes under Reporting Tips to Your Employer, earlier.
reported to your employer in 2022 as required (explained
If your employer couldn’t collect all the social security,
under Reporting Tips to Your Employer, earlier) are inclu-
Medicare, and Additional Medicare taxes, or railroad re-
ded in the wages shown in box 1 of your Form W-2. Add
tirement taxes you owe on tips reported for 2022, the un-
to the amount in box 1 only the tips you didn’t report to
collected taxes will be shown in box 12 of your Form W-2
your employer as required. This should include any allo-
(codes A and B). You must report these amounts as addi-
cated tips shown in box 8 on your Form(s) W-2, unless
tional tax on your return.
you have adequate records to show that you received less
If you worked in the U.S. possessions and received
tips in the year than the allocated amount.
Form W-2AS, W-2CM, W-2GU, or W-2VI, any uncollected
See What tips to report under Reporting Tips on Your
taxes on tips will be shown in box 12 with codes A and B.
Tax Return, and Keeping a Daily Tip Record, earlier.
If you received Form 499R-2/W-2PR, any uncollected
taxes will be shown according to its instructions. Unlike How to report allocated tips. If you received any tips in
the uncollected portion of the regular (1.45%) Medicare 2022 that you didn’t report to your employer as required
tax, the uncollected Additional Medicare Tax isn't reported (including allocated tips that you are required to report on
on Form W-2. To report these uncollected taxes, you must your tax return), add these tips to the amount in box 1 of
file Form 1040-NR, Form 1040-PR, or Form 1040-SS your Form(s) W-2 and report this amount as wages on
even if you wouldn’t otherwise have to file. You can report Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 1a.
these taxes on Schedule 2 (Form 1040), line 13, if you file Because social security, Medicare, or Additional Medi-
Form 1040-NR. If you file Form 1040-PR or Form care taxes weren’t withheld from the allocated tips, you
1040-SS, see the instructions for those forms.

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must report those taxes as additional tax on your return. preparation, e-filing, and direct deposit or payment op-
Complete Form 4137 and include the allocated tips on tions.
line 1 of the form as provided in its instructions. See Re-
• VITA. The Volunteer Income Tax Assistance (VITA)
porting social security, Medicare, Additional Medicare, or
program offers free tax help to people with
railroad retirement taxes on tips not reported to your em-
low-to-moderate incomes, persons with disabilities,
ployer under Reporting Tips on Your Tax Return, earlier.
and limited-English-speaking taxpayers who need
How to request an approved lower rate. Your em- help preparing their own tax returns. Go to IRS.gov/
ployer can use a tip rate lower than 8% (but not lower than VITA, download the free IRS2Go app, or call
2%) to figure allocated tips only if the IRS approves the 800-906-9887 for information on free tax return prepa-
lower rate. Either the employer or the employees can re- ration.
quest approval of a lower rate by filing a petition with the • TCE. The Tax Counseling for the Elderly (TCE) pro-
IRS. The petition must include specific information about gram offers free tax help for all taxpayers, particularly
the establishment that will justify the lower rate. A user fee those who are 60 years of age and older. TCE volun-
must be paid with the petition. teers specialize in answering questions about pen-
An employee petition can be filed only with the consent sions and retirement-related issues unique to seniors.
of a majority of the directly tipped employees (waiters, Go to IRS.gov/TCE, download the free IRS2Go app,
bartenders, and others who receive tips directly from cus- or call 888-227-7669 for information on free tax return
tomers). The petition must state the total number of di- preparation.
rectly tipped employees and the number of employees
consenting to the petition. Employees filing the petition • MilTax. Members of the U.S. Armed Forces and
qualified veterans may use MilTax, a free tax service
must promptly notify the employer, and the employer must
offered by the Department of Defense through Military
promptly give the IRS a copy of all Forms 8027, Employ-
OneSource. For more information, go to
er's Annual Information Return of Tip Income and Alloca-
MilitaryOneSource MilitaryOneSource.mil/MilTax ( ).
ted Tips, filed for the establishment for the previous 3
Also, the IRS offers Free Fillable Forms, which can
years.
be completed online and then filed electronically re-
For more information about how to file a petition and
gardless of income.
what information to include, see Allocation of Tips in the
Instructions for Form 8027. Using online tools to help prepare your return. Go to
IRS.gov/Tools for the following.
• The Earned Income Tax Credit Assistant IRS.gov/ (
How To Get Tax Help EITCAssistant) determines if you’re eligible for the
earned income credit (EIC).
If you have questions about a tax issue; need help prepar-
ing your tax return; or want to download free publications, • The Online EIN Application IRS.gov/EIN ( ) helps you
forms, or instructions, go to IRS.gov to find resources that get an employer identification number (EIN) at no
can help you right away. cost.
• The Tax Withholding Estimator IRS.gov/W4app ( )
Preparing and filing your tax return. After receiving all
makes it easier for you to estimate the federal income
your wage and earnings statements (Forms W-2, W-2G,
tax you want your employer to withhold from your pay-
1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
check. This is tax withholding. See how your withhold-
compensation statements (by mail or in a digital format) or
ing affects your refund, take-home pay, or tax due.
other government payment statements (Form 1099-G);
and interest, dividend, and retirement statements from • The First-Time Homebuyer Credit Account Look-up
banks and investment firms (Forms 1099), you have sev- (IRS.gov/HomeBuyer) tool provides information on
eral options to choose from to prepare and file your tax re- your repayments and account balance.
turn. You can prepare the tax return yourself, see if you • The Sales Tax Deduction Calculator IRS.gov/ (
qualify for free tax preparation, or hire a tax professional to SalesTax) figures the amount you can claim if you
prepare your return. itemize deductions on Schedule A (Form 1040).
Free options for tax preparation. Go to IRS.gov to see Getting answers to your tax questions. On
your options for preparing and filing your return online or IRS.gov, you can get up-to-date information on
in your local community, if you qualify, which include the current events and changes in tax law.
following. IRS.gov/Help: A variety of tools to help you get an-
•
• Free File. This program lets you prepare and file your swers to some of the most common tax questions.
federal individual income tax return for free using IRS.gov/ITA: The Interactive Tax Assistant, a tool that
•
brand-name tax-preparation-and-filing software or will ask you questions and, based on your input, pro-
Free File fillable forms. However, state tax preparation vide answers on a number of tax law topics.
may not be available through Free File. Go to IRS.gov/
FreeFile to see if you qualify for free online federal tax • IRS.gov/Forms: Find forms, instructions, and publica-
tions. You will find details on the most recent tax

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changes and interactive links to help you find answers Online tax information in other languages. You can
to your questions. find information on IRS.gov/MyLanguage if English isn’t
your native language.
• You may also be able to access tax law information in
your electronic filing software. Free Over-the-Phone Interpreter (OPI) Service. The
IRS is committed to serving our multilingual customers by
Need someone to prepare your tax return? There are offering OPI services. The OPI Service is a federally fun-
various types of tax return preparers, including enrolled ded program and is available at Taxpayer Assistance
agents, certified public accountants (CPAs), accountants, Centers (TACs), other IRS offices, and every VITA/TCE
and many others who don’t have professional credentials. return site. The OPI Service is accessible in more than
If you choose to have someone prepare your tax return, 350 languages.
choose that preparer wisely. A paid tax preparer is:
Accessibility Helpline available for taxpayers with
• Primarily responsible for the overall substantive accu- disabilities. Taxpayers who need information about ac-
racy of your return, cessibility services can call 833-690-0598. The Accessi-
• Required to sign the return, and bility Helpline can answer questions related to current and
future accessibility products and services available in al-
• Required to include their preparer tax identification ternative media formats (for example, braille, large print,
number (PTIN). audio, etc.). The Accessibility Helpline does not have ac-
Although the tax preparer always signs the return, cess to your IRS account. For help with tax law, refunds,
you're ultimately responsible for providing all the informa- or account-related issues, go to IRS.gov/LetUsHelp.
tion required for the preparer to accurately prepare your
Note. Form 9000, Alternative Media Preference, or
return. Anyone paid to prepare tax returns for others
Form 9000(SP) allows you to elect to receive certain types
should have a thorough understanding of tax matters. For
of written correspondence in the following formats.
more information on how to choose a tax preparer, go to
Tips for Choosing a Tax Preparer on IRS.gov. • Standard Print.
Coronavirus. Go to IRS.gov/Coronavirus for links to in- • Braille.
formation on the impact of the coronavirus, as well as tax • Audio (MP3).
relief available for individuals and families, small and large Plain Text File (TXT).
•
businesses, and tax-exempt organizations.
• Braille Ready File (BRF).
Employers can register to use Business Services On-
line. The Social Security Administration (SSA) offers on- Disasters. Go to Disaster Assistance and Emergency
line service at SSA.gov/employer for fast, free, and secure Relief for Individuals and Businesses to review the availa-
online W-2 filing options to CPAs, accountants, enrolled ble disaster tax relief.
agents, and individuals who process Form W-2, Wage
and Tax Statement, and Form W-2c, Corrected Wage and Getting tax forms and publications. Go to IRS.gov/
Tax Statement. Forms to view, download, or print all of the forms, instruc-
tions, and publications you may need. Or, you can go to
IRS social media. Go to IRS.gov/SocialMedia to see the IRS.gov/OrderForms to place an order.
various social media tools the IRS uses to share the latest
information on tax changes, scam alerts, initiatives, prod- Getting tax publications and instructions in eBook
ucts, and services. At the IRS, privacy and security are format. You can also download and view popular tax
our highest priority. We use these tools to share public in- publications and instructions (including the Instructions for
formation with you. Don’t post your social security number Form 1040) on mobile devices as eBooks at IRS.gov/
(SSN) or other confidential information on social media eBooks.

sites. Always protect your identity when using any social Note. IRS eBooks have been tested using Apple's
networking site. iBooks for iPad. Our eBooks haven’t been tested on other
The following IRS YouTube channels provide short, in- dedicated eBook readers, and eBook functionality may
formative videos on various tax-related topics in English, not operate as intended.
Spanish, and ASL.
• Youtube.com/irsvideos. Access your online account (individual taxpayers
only). Go to IRS.gov/Account to securely access infor-
• Youtube.com/irsvideosmultilingua. mation about your federal tax account.
• Youtube.com/irsvideosASL. • View the amount you owe and a breakdown by tax
year.
Watching IRS videos. The IRS Video portal
(IRSVideos.gov) contains video and audio presentations • See payment plan details or apply for a new payment
for individuals, small businesses, and tax professionals. plan.
• Make a payment or view 5 years of payment history
and any pending or scheduled payments.

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• Access your tax records, including key data from your Ways to check on the status of your refund.
most recent tax return, and transcripts.
• Go to IRS.gov/Refunds.
• View digital copies of select notices from the IRS.
• Download the official IRS2Go app to your mobile de-
• Approve or reject authorization requests from tax pro- vice to check your refund status.
fessionals.
• Call the automated refund hotline at 800-829-1954.
• View your address on file or manage your communi-
cation preferences. Note. The IRS can’t issue refunds before mid-Febru-
ary for returns that claimed the EIC or the additional child
Tax Pro Account. This tool lets your tax professional tax credit (ACTC). This applies to the entire refund, not
submit an authorization request to access your individual just the portion associated with these credits.
taxpayer IRS online account. For more information, go to
IRS.gov/TaxProAccount. Making a tax payment. Go to IRS.gov/Payments for in-
formation on how to make a payment using any of the fol-
Using direct deposit. The fastest way to receive a tax lowing options.
refund is to file electronically and choose direct deposit,
• IRS Direct Pay: Pay your individual tax bill or estima-
which securely and electronically transfers your refund di-
ted tax payment directly from your checking or sav-
rectly into your financial account. Direct deposit also
ings account at no cost to you.
avoids the possibility that your check could be lost, stolen,
destroyed, or returned undeliverable to the IRS. Eight in • Debit or Credit Card: Choose an approved payment
10 taxpayers use direct deposit to receive their refunds. If processor to pay online or by phone.
you don’t have a bank account, go to IRS.gov/ • Electronic Funds Withdrawal: Schedule a payment
DirectDeposit for more information on where to find a when filing your federal taxes using tax return prepara-
bank or credit union that can open an account online. tion software or through a tax professional.
Getting a transcript of your return. The quickest way • Electronic Federal Tax Payment System: Best option
to get a copy of your tax transcript is to go to IRS.gov/ for businesses. Enrollment is required.
Transcripts. Click on either “Get Transcript Online” or “Get Check or Money Order: Mail your payment to the ad-
•
Transcript by Mail” to order a free copy of your transcript. dress listed on the notice or instructions.
If you prefer, you can order your transcript by calling
800-908-9946. • Cash: You may be able to pay your taxes with cash at
a participating retail store.
Reporting and resolving your tax-related identity
• Same-Day Wire: You may be able to do same-day
theft issues.
wire from your financial institution. Contact your finan-
• Tax-related identity theft happens when someone cial institution for availability, cost, and time frames.
steals your personal information to commit tax fraud.
Your taxes can be affected if your SSN is used to file a Note. The IRS uses the latest encryption technology to
fraudulent return or to claim a refund or credit. ensure that the electronic payments you make online, by
phone, or from a mobile device using the IRS2Go app are
• The IRS doesn’t initiate contact with taxpayers by safe and secure. Paying electronically is quick, easy, and
email, text messages (including shortened links), tele- faster than mailing in a check or money order.
phone calls, or social media channels to request or
verify personal or financial information. This includes What if I can’t pay now? Go to IRS.gov/Payments for
requests for personal identification numbers (PINs), more information about your options.
passwords, or similar information for credit cards,
banks, or other financial accounts. • Apply for an online payment agreement IRS.gov/ (
OPA) to meet your tax obligation in monthly install-
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft ments if you can’t pay your taxes in full today. Once
Central webpage, for information on identity theft and you complete the online process, you will receive im-
data security protection for taxpayers, tax professio- mediate notification of whether your agreement has
nals, and businesses. If your SSN has been lost or been approved.
stolen or you suspect you’re a victim of tax-related
identity theft, you can learn what steps you should • Use the Offer in Compromise Pre-Qualifier to see if
take. you can settle your tax debt for less than the full
amount you owe. For more information on the Offer in
• Get an Identity Protection PIN (IP PIN). IP PINs are Compromise program, go to IRS.gov/OIC.
six-digit numbers assigned to taxpayers to help pre-
vent the misuse of their SSNs on fraudulent federal in- Filing an amended return. Go to IRS.gov/Form1040X
come tax returns. When you have an IP PIN, it pre- for information and updates.
vents someone else from filing a tax return with your
SSN. To learn more, go to IRS.gov/IPPIN. Checking the status of an amended return. Go to
IRS.gov/WMAR to track the status of Form 1040-X amen-
ded returns.

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Note. It can take up to 3 weeks from the date you filed What Can TAS Do for You?
your amended return for it to show up in our system, and
processing it can take up to 16 weeks. TAS can help you resolve problems that you can’t resolve
with the IRS. And their service is free. If you qualify for
Understanding an IRS notice or letter you’ve re- their assistance, you will be assigned to one advocate
ceived. Go to IRS.gov/Notices to find additional informa- who will work with you throughout the process and will do
tion about responding to an IRS notice or letter. everything possible to resolve your issue. TAS can help
Note. You can use Schedule LEP (Form 1040), Re- you if:
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
• You face (or your business is facing) an immediate
may not immediately receive written communications in
threat of adverse action; or
the requested language. The IRS’s commitment to LEP
taxpayers is part of a multi-year timeline that is scheduled • You’ve tried repeatedly to contact the IRS but no one
to begin providing translations in 2023. You will continue has responded, or the IRS hasn’t responded by the
to receive communications, including notices and letters, date promised.
in English until they are translated to your preferred lan-
guage. How Can You Reach TAS?

Contacting your local IRS office. Keep in mind, many TAS has offices in every state, the District of Columbia,
questions can be answered on IRS.gov without visiting an and Puerto Rico. Your local advocate’s number is in your
IRS TAC. Go to IRS.gov/LetUsHelp for the topics people local directory and at TaxpayerAdvocate.IRS.gov/
ask about most. If you still need help, IRS TACs provide Contact-Us. You can also call them at 877-777-4778.
tax help when a tax issue can’t be handled online or by
phone. All TACs now provide service by appointment, so
How Else Does TAS Help Taxpayers?
you’ll know in advance that you can get the service you
need without long wait times. Before you visit, go to
TAS works to resolve large-scale problems that affect
IRS.gov/TACLocator to find the nearest TAC and to check
many taxpayers. If you know of one of these broad issues,
hours, available services, and appointment options. Or,
report it to them at IRS.gov/SAMS.
on the IRS2Go app, under the Stay Connected tab,
choose the Contact Us option and click on “Local Offices.”
TAS for Tax Professionals

The Taxpayer Advocate Service (TAS) TAS can provide a variety of information for tax professio-
Is Here To Help You nals, including tax law updates and guidance, TAS pro-
grams, and ways to let TAS know about systemic prob-
What Is TAS?
lems you’ve seen in your practice.
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. Their job is Low Income Taxpayer Clinics (LITCs)
to ensure that every taxpayer is treated fairly and that you
know and understand your rights under the Taxpayer Bill LITCs are independent from the IRS. LITCs represent in-
of Rights. dividuals whose income is below a certain level and need
to resolve tax problems with the IRS, such as audits, ap-
How Can You Learn About Your Taxpayer peals, and tax collection disputes. In addition, LITCs can
Rights? provide information about taxpayer rights and responsibili-
ties in different languages for individuals who speak Eng-
The Taxpayer Bill of Rights describes 10 basic rights that lish as a second language. Services are offered for free or
all taxpayers have when dealing with the IRS. Go to a small fee for eligible taxpayers. To find an LITC near
TaxpayerAdvocate.IRS.gov to help you understand what you, go to TaxpayerAdvocate.IRS.gov/about-us/Low-
these rights mean to you and how they apply. These are Income-Taxpayer-Clinics-LITC or see IRS Pub. 4134, Low
your rights. Know them. Use them. Income Taxpayer Clinic List.

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                    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 4070-A   2                         Tip income   2
A                              Form 4137  5
Additional Medicare Tax  1     Form 8027  6                           S
Allocated tips 5               Form W-2:                              Self-employed persons             5
Assistance (See Tax help)        Uncollected taxes  4 5,              Service charge paid as wages                        2
                                                                      Social security and Medicare taxes:
C                              G                                       Allocated tips 5
Cash tips 2                    Gaming Industry Tip Compliance          Reporting of earnings to Social 
Credit card charge tips 2        Agreement Program       4             Security Administration                           3
                                                                       Tips not reported to employer                      5
D                              N                                       Uncollected taxes on tips                         5
Daily tip record 2             Noncash tips  2
                                                                      T
E                              P                                      Tax help 6
Electronic tip record 2        Penalties:                             Tax returns 4
Electronic tip statement 3       Failure to report tips to employer 3 Tip pools 2
Employers:                       Underpayment of estimated taxes    4 Tip Rate Determination and 
  Giving money to, for taxes 4 Publications (See Tax help)             Education Program               4
  Reporting tips to 3                                                 Tip splitting 2
                               R
F                              Recordkeeping requirements:            U
Form 1040 or 1040-SR:            Daily tip record 2                   Uncollected taxes 4 5, 
  Schedule C 5                 Reporting:
  Unreported tips 5              Employee to report tips to           W
Form 4070 3                      employer    3                        Withholding   3

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