Publication 531
Reporting Tip Income

For use in preparing 2002 Returns

Table of Contents

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Publication 531, Reporting Tip Income

• Important Reminder
• Keeping a Daily Tip Record
• Reporting Tips to Your Employer
  • Tip Rate Determination and Education Program
• Reporting Tips on Your Tax Return
• Allocated Tips
• How To Get Tax Help

Index

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A

• Allocated tips

E

• Employer, Giving money to
• Employer, Reporting tips to
• Employer, When to report to

F

• Form, 1040-ES
• Form, 4070
• Form, 4070A
• Form, 4137
• Form, 8027

P

• Penalty for not reporting tips

R

• Reporting tips on tax return

S

• Service charge
• Social security tax, Tips not reported to employer
• Social security tax, Uncollected taxes on tips
• Suggestions

T

• Taxpayer Advocate
• Tip Rate Determination and Education Program
• Tip record
• Tip splitting
• TTY/TDD information