4137x ✧ «INSTANT»

: The completed form must be attached to your annual income tax return . The calculated tax is typically reported on Schedule 2 (Form 1040) . Consequences of Non-Compliance

: If your W-2 Wage and Tax Statement shows an amount in Box 8 (allocated tips), you must report this as income on your 1040 and use Form 4137 unless you have adequate records proving you received less . : The completed form must be attached to

: Tips under $20 in a month don't need to be reported to your employer, but they still must be included as income on your Form 1040 . Filing Mechanics : The completed form must be attached to

: You must maintain a daily tip log or other adequate records to support the figures reported on the form . : The completed form must be attached to