Certain food and beverage establishments use this form to claim a credit for social security and Medicare taxes paid or incurred by the employer on certain employees’ tips. The credit is part of the general business credit. Current Revision Form 8846 PDF Recent Developments None at this time. Other Items You May Find Useful All Form 8846 Revisions Revenue Ruling 2012-18, Tips Included for Both Employee And Employer Taxes Other Current Products Related Items About Form 1065, U.S. Return of Partnership Income About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 3800, General Business Credit
