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IRSOther IRS Forms (4000–6999)

Official form guide

Form 4137: 4137

Form 4137 is used to calculate Social Security and Medicare tax on tip income that was not reported to an employer. Employees attach it to their individual income tax return.

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Form Overview

IRS Form 4137 - 4137

Form 4137 is used to calculate Social Security and Medicare tax on tip income that was not reported to an employer. Employees attach it to their individual income tax return.

The form captures total tip income, tips reported to the employer, and the resulting Social Security and Medicare tax due.

Risk Radar

Scan points
  • 1A single omitted tip can trigger a penalty for underpaid FICA tax.
  • 2Leaving out tips reported to the employer
  • 3Using the wrong tax rate for the year
  • 4Transferring totals to the wrong line on Form 1040
  • 5Failing to attach the form to the 1040

Plain English

If you received cash tips that your employer didn’t record, you must report those tips and pay the employee share of FICA taxes. Form 4137 does the math and is filed with your 1040.

Submission Date

  • Filing date: 2025-12-08 14:27:20
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

individualincome taxincome

Hover a term to preview the meaning.

What this form is for

  • Use when you earned tips that were not reported to your employer.
  • Do not use if all tips were already reported on your W‑2.
  • If you are a tipped employee with a tip credit, see Form 1040 Schedule C instead.

Form selector

Use this form or another form?

All tips reported on W‑2

No extra filing needed

✓ Verify W‑2 tip amount first

None

Self‑employed with tip income

Business income reporting

✓ Ensure tip income is on Schedule C, not Form 4137

Schedule C (Form 1040)

Deadline or filing window

Attach Form 4137 to your Form 1040 and file by the regular individual income‑tax deadline (typically April 15). If you receive an extension for your 1040, the attached Form 4137 is automatically extended.

  • —Total cash tips | Sum of all tip amounts | Taxable tip amount | Verify tip records for accuracy

Checklist

What you need before filling it out

1

Line 1 – Total tip income

Tip log or daily record · Personal tip diary, cash register reports

⚠ Often rounded up or down✕ Medium
2

Line 2 – Tips reported to employer

W‑2 box 12 (if applicable) · Employer’s wage statement

⚠ Employers may miss small amounts✕ Low
3

Worksheet – Social Security tax

6.2% of taxable tips · Tax due amount

⚠ Using wrong rate for year✕ High
4

Worksheet – Medicare tax

1.45% of taxable tips · Tax due amount

⚠ Using wrong rate for year✕ High
5

Signature block

Your signature · Printed name

⚠ Missing or illegible signature✕ High

Before you submit

  1. 1Use the current year’s edition of Form 4137
  2. 2Confirm total tip amount matches your records
  3. 3Calculate Social Security tax at 6.2% and Medicare tax at 1.45%
  4. 4Enter calculated taxes on the correct lines of Form 1040
  5. 5Sign the form if filing on paper
  6. 6Attach Form 4137 to the front of Form 1040
  7. 7Check that the SSN on both forms matches
  8. 8If filing electronically, ensure the PDF upload is successful
  9. 9Retain tip logs for at least three years
  10. 10Verify mailing address matches the 1040 filing address

How to file this form

  1. 1Gather daily tip records for the tax year
  2. 2Complete the tip total on line 1 of Form 4137
  3. 3Run the worksheet to compute Social Security and Medicare tax
  4. 4Transfer the tax totals to the appropriate lines on Form 1040
  5. 5Sign the completed Form 4137
  6. 6Attach it to the front of your Form 1040
  7. 7Mail to the IRS address for Form 1040 or submit electronically
  8. 8Keep a copy of the form and supporting tip logs

Known limitations

  1. 1Form does not accept tip credit adjustments – those belong on Schedule C
  2. 2Only covers employee‑share of FICA; employer share is handled by the employer
  3. 3Does not calculate additional Medicare surtax for high earners
  4. 4No built‑in error checking in the paper version
  5. 5Only applicable to cash tips not reported on a W‑2

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 4137 is currently in its 2023 edition, matching the tax year 2023. Check the IRS website for any later updates before filing.

What changed or needs a fresh check

  • Edition date – verify the form is the current year’s version
  • Fee – no filing fee for Form 4137
  • Mailing address – use the address for Form 1040 filings
  • Electronic filing – attach when filing 1040 online
  • Signature line – required if filing a paper return

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Quick Facts

Any employee who earned tips that were not reported to the employer must file.
The form captures total tip income, tips reported to the employer, and the resulting Social Security and Medicare tax due.
File with your annual income tax return (Form 1040) for the year the tips were earned, typically by the April filing deadline.
Attach Form 4137 to the front of your Form 1040 and mail to the IRS address listed in the 1040 instructions, or submit electronically if filing 1040 online.
Incorrect tip amounts or mis‑calculated tax can lead to underpayment penalties and future audits.
1. Add up all cash tips received during the year. 2. Enter the amount on line 1 of Form 4137. 3. Use the worksheet on the form to compute Social Security and Medicare tax. 4. Transfer the totals to the appropriate lines on Form 1040. 5. Sign and attach the completed Form 4137 before filing.

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After you file

  1. 1Store the signed Form 4137 with your tax return copy
  2. 2Keep tip logs for at least three years in case of audit
  3. 3Check your 1040 processing notice for any FICA tax discrepancies
  4. 4If you receive a notice, verify the tip totals and recalculate if needed
  5. 5Update your tip tracking method for the next year
  6. 6Monitor your next year’s W‑2 to ensure employer reports tips correctly

Sources

  • SRCIRS Form 4137 instructionstip reporting requirements
  • SRCIRS Publication 15employer’s tip reporting guidance
  • SRCIRS 2023 Form 4137 PDFworksheet rates
  • SRCIRS Form 1040 filing address listwhere to mail
  • SRCIRS e‑file guidelinesattaching supplemental forms
  • SRCNot found in provided sourcepenalty amounts for underpayment

Common confusion points

Tip amount vs. tip amount reported on W‑2

Employees think all tips are on W‑2

→ Compare tip log to box 12 on W‑2

Social Security rate change

Rate changes each year

→ Use the rate printed on the current form worksheet

Where to attach the form

Some think it goes with Schedule C

→ Attach to the front of Form 1040, not Schedule C

Electronic filing of attachment

Unclear if separate upload needed

→ Follow the e‑file software’s instructions for attaching supplemental forms

Signature requirement on paper

Some omit signature thinking it’s not needed

→ Signature line must be completed for paper filings

Workflow map

Related forms and next steps

4 signals

Before

Review daily tip records

Current

4137

After

Schedule SE if you have self‑employment income from tips

Often used with

Form 1040 – attach as a supplemental schedule

⚠ If something goes wrong

  • IRS Notice CP2000 – verify tip totals and recalc

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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