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Form
8846
Department of the Treasury
Internal Revenue Service
Credit for Employer Social Security and Medicare Taxes
Paid on Certain Employee Tips
a
Attach to your tax return.
a
.
OMB No. 1545-1414
20
13
Attachment
Sequence No.
98
Name(s) shown on return
Identifying number
Note.
Claim this credit
only
for employer social security and Medicare taxes paid by a food or beverage establishment
1
Tips received by employees for services on which you paid or incurred employer social
security and Medicare taxes during the tax year (see instructions)
........
1
2
Tips not subject to the credit provisions (see instructions)
...........
2
3
Creditable tips. Subtract line 2 from line 1
.................
3
4
Multiply line 3 by 7.65% (.0765). If you had any tipped employees whose wages
(including tips) exceeded $113,700, see instructions and check here
.....
a
4
5
Credit for employer social security and Medicare taxes paid on certain employee tips
from partnerships and S corporations
..................
5
6
Add lines 4 and 5. Partnerships and S corporations, report this amount on Schedule K.
All others, report this amount on Form 3800, line 4f
.............
6
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 16148Z
Form
8846
(2013)
Information about Form 8846 and its instructions is at www.irs.gov/form8846
where tipping iscustomary for providing food or beverages. See the instructions for line 1.
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