Form 4137

Form 4137 Department of the Treasury Internal Revenue Service (99) Social Security and Medicare Tax on Unreported Tip Income le Go to www.irs.gov/Form4137 for the latest information. ll, Attach to Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-88, or Form 1040-PR. OMB No. 1545-0074 2018 Attachment Sequence No. 24 Name of person who received tips. If married, complete a separate Form 4137 for each spouse with unreported Ups. Social security number 1 (a) Name of employer to whom you were required to but didn't report all your tips (see instructions) (b) Employer identification number (see instructions) (c) Total cash and charge tips you received (including unreported tips) (see instructions) (d) Total cash and charge tips you reported to your employer A C D E 2 Total cash and charge tips you received In 2018. Add the amounts from line 1, column (c) 2 3 Total cash and charge tips you reported to your employer(s) in 2018. line 1, column (d) 4 Subtract line 3 from line 2. This amount Is income you must include 1040, line 1; Form 1040NR, line 8; or Form 1040NR-EZ. line 3 5 Cash and charge tips you received but didn't report to your employer less than $20 in a calendar month (see instructions) 6 Unreported tips subject to Medicare tax. Subtract line 5 from line 4 7 Maximum amount of wages (Including tips) subject to social security tax Add because 7 the amounts from In the total on Form the total was 128.400 CC 3 4 s 6 8 Total social security wages and social security tips (total of boxes 3 and 7 shown on your Form(s) W-2) and railroad retirement (RRTA) compensation (subject to 6.2% rate) (see instructions) 8 9 Subtract line 8 from line 7. If line 8 is more than line 7, enter -0- 10 Unreported tips subject to social security tax. Enter the smaller of line 6 or line 9. If you received tips as a federal, state, or local government employee, see instructions . . . . 11 Multiply line 10 by 0.062 (social security tax rate) 12 Multiply line 6 by 0.0145 (Medicare tax rate) 13 Add lines 11 and 12. Enter the result here and on Schedule 4 (Form 1040), line 58; Form 1040NR, line 56; or Form 1040NR-EZ, line 16 (Form 1040-SS and 1040-PR filers, see instructions.) 9 10 11 12 13 General Instructions Future Developments For the latest information about developments related to Form 4137 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form4137. What's New For 2018, the maximum wages and tips subject to social security tax increases to $128,400. The social security tax rate an employee must pay on tips remains at 6.2% (0.062). Reminder A 0.9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. Use Form 8959, Additional Medicare Tax, to figure this tax. For more information on the Additional Medicare Tax, see "What is the Additional Medicare Tax?" at www.irs.gov/AdMT. Purpose of form. Use Form 4137 only to figure the social security and Medicare tax owed on tips you didn't report to your employer, including any allocated tips shown on your Form(s) W-2 that you must report as income. You also must report the income on Form 1040, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. By filing this form, your social security and Medicare tips will be credited to your social security record (used to figure your benefits). Don't use Form 4137 as a substitute Form W-2. If you believe you're an employee and you received Form 1099- MISC, Miscellaneous Income, instead of Fonn W-2, Wage and Tax Statement, because your employer didn't consider you an employee, don't use this form to report the social security and Medicare tax on that income. Instead, use Form 8919, Uncollected Social Security and Medicare Tax on Wages. A CAUTION For Paperwork Reduction Act Notice, see your tax return Instructions. Forrn 4137 (2018) EFTA01222695