In addition, all employees receiving $20 or more a month in tips must report all of their tips to their employer.
Employers who operate large food or beverage establishments must file Form 8027. Those who own more than one establishment must file a Form 8027 for each establishment.
If all of the following apply, then an establishment qualifies as a large food or beverage establishment:
- Food or beverage is provided for consumption on the premises;
- Tipping is a customary practice; and
- More than 10 employees working 80 hours total in a day.
For more information, contact:
Business Questions Hotline
Phone: (800) 829-4933
7 a.m. to 7 p.m. local time