EFTA01222695.pdf

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