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Form 8027: Employer's Annual Information Return of Tip Income and Allocated Tips
IRS Form 8027 is Employer's Annual Information Return of Tip Income and Allocated Tips, used to report receipts and tips from large food or beverage establishments. Employers must file this form annually.
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IRS Form 8027 - Employer's Annual Information Return of Tip Income and Allocated Tips
IRS Form 8027 is Employer's Annual Information Return of Tip Income and Allocated Tips, used to report receipts and tips from large food or beverage establishments. Employers must file this form annually.
Risk Radar
Scan points- 1If the establishment accepts credit cards, lines 1 and 2 MUST be completed, even if the amount is zero.
- 2Failing to check 'Yes' or 'No' regarding credit/debit card acceptance on Form 8027.
- 3Not entering an amount on lines 1 and 2 if the 'Yes' box for cards is checked.
- 4Omitting gross receipts from food and beverages reported on Line 1 of Form 8027.
- 5Not reporting 100% of tips in a written report for employees earning $20 or more monthly.
Plain English
This form allows employers to tell the IRS how much money their business received from selling food and drinks, as well as how much tip income employees earned. It also helps detail how those total tips were divided among the tipped staff members. If an establishment accepts credit cards, the employer must complete lines 1 and 2.
Submission Date
- Filing date: 2025-10-16 22:10:15
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an employer must annually report receipts and tips from their large food or beverage establishments, including determining allocated tips for tipped employees.
- Do not use it when you are filing a single Form 8027 but have only one establishment; in that case, the standard Form 8027 is sufficient.
- Check Form 8027-T instead when filing more than one paper Form 8027.
Form selector
Use this form or another form?
Filing electronically and need an extension
The due date for electronic filings is March 31, 2026.
✓ Confirm the deadline.
Requesting a lower tip rate (but not less than 2%)
Must clearly demonstrate that a rate less than 8% should apply and include required information.
✓ Verify all petition details are present.
Filing on paper and need an extension
The due date for paper filings is March 31, 2026 (if filing electronically).
✓ Ensure the form is dated correctly.
Deadline or filing window
The primary filing trigger is the end of the calendar year. The employer must file Form 8027 annually for that year; however, tips can be allocated by payroll period or other reasonable division. No specific extension date is stated in the source material.
Checklist
What you need before filling it out
Employer's name and address
Employer's name, address, and EIN · Form 8027 (general)
Credit card acceptance status
Checkbox selection under the employer's name/address · Instructions p.1
Lower Rate Petition Information
Employer's name, address, EIN; Establishment's name, address, establishment number · Instructions p.4
Electronic Filing Deadline
March 31, 2026 · Instructions p.3
Paper Filing Address
Ogden, UT 84201 · Instructions p.3
Lower Rate Petition Fee
Check or money order payable to 'United States Treasury' · Instructions p.4
Before you submit
- 1Check the box indicating whether the establishment accepts credit cards, debit cards, or other charges.
- 2If the 'Yes' box is checked, confirm lines 1 and 2 of Form 8027 are completed with an amount (even if zero).
- 3If filing electronically, verify the due date is March 31, 2026.
- 4If petitioning for a lower rate, ensure the petition includes the required declaration statement signed by an authorized person.
- 5If mailing on paper, confirm you are sending it to Ogden, UT 84201 (unless submitting other attachments).
- 6If requesting a lower rate, verify that the petition clearly demonstrates a rate less than 8% should apply.
- 7If filing electronically and required, ensure you have filed 10 or more information returns during the year.
How to file this form
- 1Complete Form 8027 by providing the name, address, and EIN for each large food or beverage establishment (use Form 8027-T if filing multiple paper copies).
- 2Indicate whether the establishment accepts credit cards, debit cards, or other charges, ensuring lines 1 and 2 are completed if 'Yes' is checked.
- 3Determine if an extension of time is necessary and file Form 8809 (or attach it to your submission) before March 31, 2026.
- 4Mail the paper return to the Department of the Treasury Internal Revenue Service in Ogden, UT 84201, attaching any required documentation.
Known limitations
- 1An employer does not need to file Form 8027 if they do not operate a large food or beverage establishment.
- 2A business is not considered 'large' if it is not located in the 50 states or the District of Columbia, even if tipping is customary and over 10 employees are employed.
- 3If an employer uses a Certified Professional Employer Organization (CPEO), they must follow additional instructions regarding Form 8027.
- 4A new food or beverage operation only needs to file Form 8027 if the average number of hours worked each business day by all employees is more than 80 hours during any 2 consecutive calendar months.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and users can find the latest information about Form 8027 developments at IRS.gov/Form8027.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Filing method — check if electronic filing is required (must file electronically if 10 or more returns are filed during the year).
- Mailing address — confirm Ogden, UT 84201 for paper submissions to the IRS.
- Signature — ensure a responsible person authorized to sign is on the return.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8027.
- 2If filing on paper, attach a copy of your timely filed Form 8809 if you requested an extension to file.
- 3If requesting a lower rate petition, include a copy of the approved waiver from Form 8508 (if applicable) when mailing the paper return.
- 4Ensure the Employer Identification Number (EIN) on Form 8027 exactly matches the EIN assigned by the IRS to your business.
Sources
- SRCInstructions p.1 — You must check either the “Yes” or “No” box under the employer's name and address to indicate whether or not the establishment accepts credit cards, debit cards, or other charges.
- SRCInstructions p.1 — If the “Yes” box is checked on Form 8027, lines 1 and 2 must be completed, and an amount must be entered on those lines, even if zero.
- SRCInstructions p.1 — An employer must file Form 8027 if they operate a large food or beverage establishment (defined as one located in the 50 states/D.C., where tipping is customary, and normally employs more than 10 employees on a typical business day).
- SRCInstructions p.3 — A new business must file Form 8027 if, during any 2 consecutive calendar months, the average number of hours worked each business day by all employees is more than 80 hours.
- SRCInstructions p.3 — The filing deadline for Form 8027 (paper) is March 2, 2026; if filed electronically, the due date is March 31, 2026.
- SRCInstructions p.4 — To request a lower rate petition, mail information to: Internal Revenue Service National Tip Reporting Compliance 3251 North Evergreen Dr. NE Grand Rapids, MI 49525.
- SRCInstructions p.5 — The Employer Identification Number (EIN) on Form 8027 should match the number on Forms W-2 and Form 941 furnished to employees.
- SRCInstructions p.10 — The estimated burden for employers filing Form 8027 is approved under OMB control number 1545-0029.
Common confusion points
Do I need to check 'Yes' or 'No' regarding credit/debit card acceptance?
You must indicate whether or not the establishment accepts credit cards, debit cards, or other charges under the employer's name and address.
→ Check either box.
What counts as a 'cash tip'?
Cash tips include tips paid by cash, check, debit card, and credit card.
→ Ensure all types of payments are covered in your reporting.
When do I need to file Form 8027 if it's a new business?
You must file if the average hours worked during any 2 consecutive calendar months is more than 80 hours.
→ Calculate the average hours for two months before filing.
What should be on Line 1 and Line 2 if I check 'Yes' for credit card acceptance?
Lines 1 and 2 of Form 8027 must be completed, and an amount must be entered on these lines, even if that amount is zero.
→ Complete both fields with the relevant tip amounts.
Where do I mail my paper Form 8027?
Mail it to: Department of the Treasury Internal Revenue Service Ogden, UT 84201.
→ Do not send it to the National Tip Reporting Compliance address unless specifically instructed for a lower rate petition.
How does the 'lower rate' calculation work?
You (or a majority of employees) may request a lower rate, but it cannot be less than 2%.
→ Your petition must clearly demonstrate that a rate less than 8% should apply.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8508 — If you filed this form, attach a copy of the approved waiver when filing Form 8027.
Questions about IRS Form 8027
What is IRS Form 8027 used for?
This form allows employers to tell the IRS how much money their business received from selling food and drinks, as well as how much tip income employees earned. It also helps detail how those total tips were divided among the tipped staff members. If an establishment accepts credit cards, the employer must complete lines 1 and 2.
Who must file IRS Form 8027?
Employers who operate large food or beverage establishments must file Form 8027 annually with the IRS.
What information does IRS Form 8027 require?
The form collects information regarding the establishment's gross receipts from food and beverages. Specific amounts are reported on lines such as Line 1 (Gross Receipts) and Line 4c (Total Tips Reported by Employees).
When is IRS Form 8027 due?
Employers must file Form 8027 annually for the calendar year, or they may allocate tips using a period other than the calendar year.
Where do I file IRS Form 8027?
Form 8027 can be filed electronically through the Filing Information Returns Electronically (FIRE) system at IRS.gov/FIRE. Employers are encouraged to file this form electronically even if not required to do so.
How do I complete IRS Form 8027?
First, the employer must check whether or not their establishment accepts credit cards, debit cards, or other charges. If 'Yes' is checked, lines 1 and 2 must be completed with amounts entered. The employer then reports gross receipts on Line 1 and total tips reported by employees on Line 4c before allocating any excess tips on Line 7.
What happens if IRS Form 8027 is filed incorrectly?
Failure to timely and accurately complete Form 8027 may result in penalties, and an incorrect filing prevents correct preparation of the employee's Form W-2.
Do I need to check 'Yes' or 'No' regarding credit/debit card acceptance?
You must indicate whether or not the establishment accepts credit cards, debit cards, or other charges under the employer's name and address. Check either box.
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