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
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Publication 1244, PAGE 1 of 10
MARGINS: TOP 13mm (
1
2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216mm (8
1
2 ") x 279mm (11")
PERFORATE: (NONE)
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.
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PUBLICATION 1244, PAGE 2 of 10
MARGINS: TOP 13mm (
1
2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 432mm (17") 279mm (11") FOLD TO 216mm (8
1
2 ") 279mm (11")
PERFORATE: ON FOLD
4070AForm
(Rev. August 2005)
OMB No. 1545-0074
1
2
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Employee’s Daily Record of Tips
This is a voluntary form provided for your convenience.
See instructions for records you must keep.
Month and yearEmployer’s nameEmployee’s name and address
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
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PUBLICATION 1244, PAGE 3 of 10
MARGINS: TOP 13mm (
1
2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 432mm (17") 279mm (11") FOLD TO 216mm (8
1
2 ") 279mm (11")
PERFORATE: ON FOLD MAX DEPTH: 16 picas
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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
3
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PUBLICATIONS 1244, PAGE 4 of 10
MARGINS: TOP 13mm (
1
2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 432mm (17") 279mm (11") FOLD TO 216mm (8
1
2 ") 279mm (11")
PERFORATE: ON FOLD MAX DEPTH: 16 picas
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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
3
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PUBLICATIONS 1244, PAGE 5 of 10
MARGINS: TOP 13mm (
1
2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 432mm (17") 279mm (11") FOLD TO 216mm (8
1
2 ") 279mm (11")
PERFORATE: ON FOLD MAX DEPTH: 16 picas
Subtotals
from pages
1, 2, and 3
1. Report total cash tips (col. a) on Form 4070, line 1.
Totals
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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.
3
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PUBLICATIONS 1244, PAGE 6 of 10
MARGINS: TOP 13mm (
1
2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 432mm (17") 279mm (11") FOLD TO 216mm (8
1
2 ") 279mm (11")
PERFORATE: ON FOLD MAX DEPTH: 16 picas
4070Form
(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)
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PUBLICATIONS 1244, PAGE 7 of 10
MARGINS: TOP 13mm (
1
2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 432mm (17") 279mm (11") FOLD TO 216mm (8
1
2 ") 279mm (11")
PERFORATE: ON FOLD MAX DEPTH: 16 picas
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.
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INSTRUCTIONS TO PRINTERS
PUBLICATIONS 1244, PAGE 8 of 10
MARGINS: TOP 13mm (
1
2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 432mm (17") 279mm (11") FOLD TO 216mm (8
1
2 ") 279mm (11")
PERFORATE: ON FOLD
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.
3
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INSTRUCTIONS TO PRINTERS
PUBLICATIONS 1244, PAGE 9 of 10
MARGINS: TOP 13mm (
1
2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 432mm (17") 279mm (11") FOLD TO 216mm (8
1
2 ") 279mm (11")
PERFORATE: ON FOLD
Instructions (continued)
Use this space to total your tips for the year
Printed on recycled paper
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INSTRUCTIONS TO PRINTERS
PUBLICATION 1244, PAGE 10 of 10
MARGINS: TOP 13mm (
1
2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 432mm (17") 279mm (11") FOLD TO 216mm (8
1
2 ") 279mm (11")
PERFORATE: ON FOLD