Publication 1244 (Rev. 8-05) Cat. No. 44472W

Department of the Treasury

Internal Revenue Service

Publication 1244

(Rev. August 2005)

Employee’s Daily

Record of Tips

and

Report to Employer

For the period

beginning

ending

Name and address of employee

, 

, and

This publication contains:

Form 4070A, Employee’s Daily Record of

Tips

Form 4070, Employee’s Report of Tips to

Employer
Instructions

You must keep sufficient proof to show the

amount of your tip income for the year. A daily

record of your tip income is considered sufficient

proof. Keep a daily record for each workday

showing the amount of cash and credit card tips

received directly from customers or other

employees. Also keep a record of the amount of

tips, if any, you paid to other employees through

tip sharing, tip pooling or other arrangements, and

the names of employees to whom you paid tips.

Show the date that each entry is made. This date

should be on or near the date you received the tip

income. You may use Form 4070A, Employee’s

Daily Record of Tips, or any other daily record to

record your tips.

Reporting tips to your employer. If you receive

tips that total $20 or more for any month while

working for one employer, you must report the

tips to your employer. Tips include cash left by

customers, tips customers add to debit or credit

card charges, and tips you receive from other

employees. You must report your tips for any one

month by the 10th of the month after the month

you receive the tips. If the 10th day falls on a

Saturday, Sunday, or legal holiday, you may give

the report to your employer on the next business

day that is not a Saturday, Sunday, or legal

holiday.

You must report tips that total $20 or more every

month regardless of your total wages and tips for

the year. You may use Form 4070, Employee’s

Report of Tips to Employer, to report your tips to

your employer. See the instructions on the back of

Form 4070.

You must include all tips, including tips not

reported to your employer, as wages on your

income tax return. You may use the last page of

this publication to total your tips for the year.

(continued on inside of back cover)

Your employer must withhold income, social

security, and Medicare (or railroad retirement)

taxes on tips you report. Your employer usually

deducts the withholding due on tips from your

regular wages.
Form 4070A

(Rev. August 2005) OMB No. 1545-0074

1

2

3

4

5

Employee’s Daily Record of Tips

This is a voluntary form provided for your convenience.

See instructions for records you must keep.

Employee’s name and address Employer’s name Month and year

Establishment name (if different)

For Paperwork Reduction Act Notice, see Instructions on the back of Form 4070.

a. Tips received

directly from customers

and other employees

b. Credit and debit

card tips received

c. Tips paid out to

other employees

d. Names of employees to whom you

paid tips

Date

of

entry

Subtotals

Page 1

Date

tips

rec’d

Department of the Treasury

Internal Revenue Service
6

7

8

9

10

11

12

13

14

15

a. Tips received

directly from customers

and other employees

b. Credit and debit

card tips received

c. Tips paid out to

other employees

d. Names of employees to whom you

paid tips

Date

of

entry

Subtotals

Page 2

Date

tips

rec’d
16

17

18

19

20

21

22

23

24

25

a. Tips received

directly from customers

and other employees

b. Credit and debit

card tips received

c. Tips paid out to

other employees

d. Names of employees to whom you

paid tips

Date

of

entry

Subtotals

Page 3

Date

tips

rec’d
Subtotals

from pages

1, 2, and 3

1. Report total cash tips (col. a) on Form 4070, line 1.

Totals

26

27

28

29

30

31

a. Tips received

directly from customers

and other employees

b. Credit and debit

card tips received

c. Tips paid out to

other employees

d. Names of employees to whom you

paid tips

Date

of

entry

Page 4

Date

tips

rec’d

2. Report total credit and debit card tips (col. b) on Form 4070, line 2.

3. Report total tips paid out (col. c) on Form 4070, line 3.
Form 4070

(Rev. August 2005) OMB No. 1545-0074

Employee’s Report

of Tips to Employer

Employee’s name and address Social security number

Date

Department of the Treasury

Internal Revenue Service

Signature

Month or shorter period in which tips were received

Employer’s name and address (include establishment name, if different)

from , , to ,

Cash tips received

Credit and debit card tips received

Tips paid out

Net tips (lines 1 + 2 - 3)

1

2

3

4

For Paperwork Reduction Act Notice, see the instructions on the

back of this form.

Cat. No. 41320P Form 4070 (Rev. 8-2005)
Paperwork Reduction Act Notice. We ask for the

information on these forms to carry out the Internal

Revenue laws of the United States. You are required

to give us the information. We need it to ensure that

you are complying with these laws and to allow us to

figure and collect the right amount of tax.

The average time and expenses required to

complete and file this form will vary depending on

individual circumstances. For the estimated averages,

see the instructions for your income tax return.

If you have suggestions for making this form

simpler, we would be happy to hear from you. See

the instructions for your income tax return.

Purpose. Use this form to report tips you receive to

your employer. This includes cash tips, tips you

receive from other employees, and debit and credit

card tips. You must report tips every month

regardless of your total wages and tips for the year.

However, you do not have to report tips to your

employer for any month you received less than $20 in

tips while working for that employer.

Report tips by the 10th day of the month following

the month that you receive them. If the 10th day is a

Saturday, Sunday, or legal holiday, report tips by the

next day that is not a Saturday, Sunday, or legal

holiday.

See Pub. 531, Reporting Tip Income, for more

details.

You can get additional copies of Pub. 1244,

Employee’s Daily Record of Tips and Report to

Employer, which contains both Forms 4070A and

4070, by calling 1-800-TAX-FORM (1-800-829-3676)

or by downloading the pub from the IRS website at

www.irs.gov.

You are not required to provide the information

requested on a form that is subject to the Paperwork

Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or

its instructions must be retained as long as their

contents may become material in the administration of

any Internal Revenue law. Generally, tax returns and

return information are confidential, as required by

Code section 6103.
Instructions (continued)

If you do not report tips to your employer as

required, you may be charged a penalty of 50% of

the social security and Medicare taxes (or railroad

retirement tax) due on the unreported tips unless

there was reasonable cause for not reporting

them.

Additional Information. Get Pub. 531, Reporting

Tip Income, and Form 4137 for more information

on tips. If you are an employee of certain large

food or beverage establishments, see Pub. 531 for

tip allocation rules.

Recordkeeping. If you do not keep a daily record

of tips, you must keep other reliable proof of the

tip income you received. This proof includes

copies of restaurant bills and credit card charges

that show amounts customers added as tips.

Keep your tip income records for as long as the

information on them may be needed in the

administration of any Internal Revenue law.

Unreported Tips. If you received tips of $20 or

more for any month while working for one

employer but did not report them to your

employer, you must figure and pay social security

and Medicare taxes on the unreported tips when

you file your tax return. If you have unreported

tips, you must use Form 1040 and Form 4137,

Social Security and Medicare Tax on Unreported

Tip Income, to report them. You may not use

Form 1040A or 1040EZ. Employees subject to the

Railroad Retirement Tax Act cannot use Form

4137 to pay railroad retirement tax on unreported

tips. To get railroad retirement credit, you must

report tips to your employer.
Instructions (continued)

Use this space to total your tips for the year

Printed on recycled paper