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Form 8027: Employer's Annual Information Return of Tip Income and Allocated Tips
IRS Form 8027 is the Employer's Annual Information Return of Tip Income and Allocated Tips. Large food or beverage employers use it to report gross receipts and tip allocations, and must track employees receiving $20 or more a month in cash tips.
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IRS Form 8027 - Employer's Annual Information Return of Tip Income and Allocated Tips
IRS Form 8027 is the Employer's Annual Information Return of Tip Income and Allocated Tips. Large food or beverage employers use it to report gross receipts and tip allocations, and must track employees receiving $20 or more a month in cash tips.
Risk Radar
Scan points- 1Failing to file Form 8027 by the deadline triggers penalties.
- 2Not checking the Yes/No box for credit or debit card acceptance.
- 3Leaving lines 1 and 2 blank even when the amount is zero.
- 4Omitting the X on line 6 when using a non‑calendar allocation period.
- 5Failing to enter excess allocated tips on line 7.
Plain English
This form lets restaurants and similar businesses tell the IRS how much money they earned from food and drinks and how much tip money was reported. It also shows any extra tips the employer had to allocate to employees.
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 you are an employer of a large food or beverage establishment that must annually report receipts and tip income.
- Do not use it when you are not a large food or beverage establishment.
- Check Form 8809 instead when you need an extension of time to file.
Form selector
Use this form or another form?
Filing more than one paper Form 8027 for multiple establishments
Ensures each establishment is reported on the correct combined form
✓ Confirm you are using Form 8027‑T instead of separate Form 8027
Requesting a credit for employer social security and Medicare taxes on employee tips
Provides the appropriate credit calculation for tip‑related taxes
✓ Verify tip credit eligibility before completing Form 8846
Needing more time beyond the March 31, 2026 deadline
Grants an approved extension to avoid late‑filing penalties
✓ Ensure Form 8809 is filed no later than March 2, 2026
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Employer's name, address, and EIN
Employer identification documents · Form 8027 header
Credit card acceptance checkbox
Decision on whether establishment accepts credit/debit cards · Top section of Form 8027
Lines 1 and 2 amounts
Total receipts and tip amounts, even if zero · Lines 1 and 2 of Form 8027
Petition for lower tip rate
Petition statement, supporting data, copies of prior Form 8027 · Petition to IRS National Tip Reporting Compliance
Extension request
Form 8809 filed by March 2, 2026 · Extension filing package
Before you submit
- 1Check the Yes/No box indicating credit‑card acceptance
- 2Enter amounts on lines 1 and 2, even if zero when Yes is checked
- 3Complete a separate Form 8027 for each large establishment
- 4If filing more than one establishment, use Form 8027‑T
- 5Attach any lower‑rate petition or approved waiver if applicable
- 6If an extension is needed, file Form 8809 by March 2, 2026
- 7Sign the form as an authorized responsible person
- 8Mail to the Ogden, UT address or submit electronically by March 31, 2026
- 9Retain a signed copy for your records
How to file this form
- 1Determine filing requirement using the optional worksheet and confirm you must file Form 8027
- 2Gather employer and establishment name, address, and EIN information
- 3Complete the credit‑card acceptance box and fill lines 1 and 2 with total receipts and tip amounts
- 4If multiple establishments, prepare Form 8027‑T to combine paper filings
- 5If requesting a lower tip rate, prepare the petition with required statements and prior Form 8027 copies
- 6If an extension is needed, file Form 8809 by the March 2, 2026 deadline
- 7Submit the completed form electronically by March 31, 2026 or mail to the Ogden, UT address
- 8Keep the signed form and any receipt as proof of filing
Known limitations
- 1Form 8027 does not apply to establishments that normally employ ten or fewer employees on a typical business day.
- 2Form 8027 does not apply to food or beverage operations located outside the 50 states or the District of Columbia.
- 3Form 8027 does not apply to establishments where tipping of food or beverage employees by customers is not customary.
- 4Form 8027 does not apply to new food or beverage operations that have not met the two‑consecutive‑month average of more than 80 employee hours per business day.
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.
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Fillable formOpen in Editor->The edition is revised 20/25 and the instructions direct users to the latest information page at IRS.gov/Form8027 for any post‑publication changes.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25
- Latest information page — verify the instructions point to IRS.gov/Form8027 for updates
- Fee — not stated in the official source
- Mailing address — confirm address is Department of the Treasury Internal Revenue Service Ogden, UT 84201
- Signature — confirm an authorized person signs the form
Quick Facts
Downloads
Sources
- SRCInstructions p.1 — large food or beverage establishment must normally employ more than 10 employees on a typical business day.
- SRCInstructions p.1 — establishment must be located in the 50 states or District of Columbia.
- SRCInstructions p.1 — tipping of food or beverage employees by customers must be customary.
- SRCInstructions p.3 — new food or beverage operation must meet average >80 employee hours per business day for 2 consecutive months to file.
- SRCInstructions p.3 — paper filing deadline is March 2, 2026.
- SRCInstructions p.3 — electronic filing deadline is March 31, 2026.
- SRCInstructions p.1 — cash tips include tips paid by cash, check, debit card, and credit card.
- SRCInstructions p.1 — must check Yes or No box about accepting credit/debit/other charges; if Yes, complete lines 1 and 2 even if zero.
- SRCInstructions p.3 — Form 8027-T is used when filing more than one paper Form 8027.
- SRCInstructions p.3 — request an extension using Form 8809.
Common confusion points
Do I need to file if my establishment has exactly ten employees?
The filing threshold is "more than 10" employees.
→ Count employees on a typical business day; if ten or fewer, filing is not required.
Is the due date March 2 or March 31?
Paper returns are due March 2, 2026, while electronic filings are due March 31, 2026.
→ Verify your filing method and use the corresponding deadline.
Should tips paid by credit cards be reported?
The instructions define cash tips to include cash, check, debit card, and credit card payments.
→ Include all tip amounts regardless of payment method.
Does the form apply to a restaurant in Canada?
The form is limited to establishments located in the 50 states or the District of Columbia.
→ Confirm the establishment’s location is within the United States.
What if my establishment does not accept credit or debit cards?
You must check the Yes/No box about accepting such charges and, if Yes, complete lines 1 and 2 even if the amount is zero.
→ Mark the appropriate box and fill lines 1 and 2 with the required amount.
Do I need to file for a business that opened this year?
New businesses must meet an average of more than 80 employee hours per business day for two consecutive months before filing.
→ Calculate the average hours for two months; if the threshold is not met, filing is not required.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 941 – Employer’s Quarterly Federal Tax Return (provides the EIN used on Form 8027).
Questions about IRS Form 8027
What is IRS Form 8027 used for?
This form lets restaurants and similar businesses tell the IRS how much money they earned from food and drinks and how much tip money was reported. It also shows any extra tips the employer had to allocate to employees.
Who must file IRS Form 8027?
Large food or beverage establishment employers must file IRS Form 8027.
What information does IRS Form 8027 require?
The form collects the establishment’s gross receipts, whether it accepts credit cards, and tip allocation details on lines 1, 2, 6 and 7.
Where do I file IRS Form 8027?
File electronically through the FIRE system at IRS.gov/FIRE; electronic filing is encouraged even if not required.
How do I complete IRS Form 8027?
First, check the Yes/No box indicating if the establishment accepts credit or debit cards, then complete lines 1 and 2 with amounts (enter zero if none). If allocating tips by a period other than the calendar year, mark an X on line 6 and enter any excess tips on line 7. Keep supporting records for three years, sign the form, and submit it electronically via FIRE.
What happens if IRS Form 8027 is filed incorrectly?
Failing to file on time or filing an inaccurate Form 8027 can trigger penalties for late or incorrect information returns and for not furnishing correct W‑2s to employees.
Do I need to file if my establishment has exactly ten employees?
The filing threshold is "more than 10" employees. Count employees on a typical business day; if ten or fewer, filing is not required.
Is the due date March 2 or March 31?
Paper returns are due March 2, 2026, while electronic filings are due March 31, 2026. Verify your filing method and use the corresponding deadline.
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