Employees who receive tips use this publication to correctly report their tip income. This publication explains how to: Keep a daily tip record. Report tips to your employer. Report all your tips on your income tax return. Current revision Publication 531 (Print version PDF | eBook EPUB) Recent developments None at this time. Other items you may find useful All revisions for Publication 531 About Publication 17, Your Federal Income Tax About Publication 334, Tax Guide for Small Business About Publication 505, Tax Withholding and Estimated Tax Other current products Related items About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1040 (PR), Self-Employment Tax Return - Puerto Rico About Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) About Form 4137, Social Security and Medicare Tax On Unreported Tip Income About Form 4506-T, Request for Transcript of Tax Return About Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips About Form 8959, Additional Medicare Tax
