IRS · Official form

Form 4137, Social Security and Medicare Tax on Unreported Tip Income

Form 4137 figures the Social Security and Medicare tax you owe on tips you received but did not report to your employer, including allocated tips on your W-2. Fill in the official IRS PDF below and download it.

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What is 4137?

Form 4137, Social Security and Medicare Tax on Unreported Tip Income, exists because tips are taxable wages even when your employer never saw them. If you received cash or card tips you did not report to your employer, or your W-2 shows allocated tips in box 8, this form calculates the employee share of Social Security and Medicare tax on that money.

The unreported tips are added to your income, and the tax from Form 4137 is carried to Schedule 2 of Form 1040. Filing it also credits the tips to your Social Security earnings record, which can matter for future benefits.

Who files 4137?

Servers, bartenders, drivers, and other tipped workers who did not report some tips to their employer
Employees whose Form W-2 shows allocated tips in box 8
Workers whose monthly tips at one job were under $20, which did not have to be reported to the employer but are still taxable
Anyone amending a return to pick up tip income they left off originally

How to fill out 4137

List each employer where you received tips, with the total tips you received and the amount you actually reported to that employer.
Subtract to find your unreported tips, and back out any month where tips at a single job were under $20 as the form allows.
Apply the Social Security and Medicare tax rates on the lines provided; the form caps the Social Security portion at the annual wage base.
Carry the total tax to Schedule 2 of your Form 1040 and include the unreported tips in your wage income.
Download the completed PDF and file it with your return.

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Page 1 33 fields

Name of person who received tips. If married, complete a separate Form 4137 for each spouse with unreported tips.

Social security number

1. Row: A. Column: (a) Name of employer to whom you were required to but didn't report all your tips (see instructions).

Row: A. Column: (b) Employer identification number (see instructions).

Row: A. Column: (c) Total cash and charge tips you received (including unreported tips) (see instructions).

Row: A. Column: (d) Total cash and charge tips you reported to your employer.

Row: B. Column: (a) Name of employer to whom you were required to but didn't report all your tips (see instructions).

Row: B. Column: (b) Employer identification number (see instructions).

Row: B. Column: (c) Total cash and charge tips you received (including unreported tips) (see instructions).

Row: B. Column: (d) Total cash and charge tips you reported to your employer.

Row: C. Column: (a) Name of employer to whom you were required to but didn't report all your tips (see instructions).

Row: C. Column: (b) Employer identification number (see instructions).

Row: C. Column: (c) Total cash and charge tips you received (including unreported tips) (see instructions).

Row: C. Column: (d) Total cash and charge tips you reported to your employer.

Row: D. Column: (a) Name of employer to whom you were required to but didn't report all your tips (see instructions).

Row: D. Column: (b) Employer identification number (see instructions).

Row: D. Column: (c) Total cash and charge tips you received (including unreported tips) (see instructions).

Row: D. Column: (d) Total cash and charge tips you reported to your employer.

Row: E. Column: (a) Name of employer to whom you were required to but didn't report all your tips (see instructions).

Row: E. Column: (b) Employer identification number (see instructions).

Row: E. Column: (c) Total cash and charge tips you received (including unreported tips) (see instructions).

Row: E. Column: (d) Total cash and charge tips you reported to your employer.

2. Total cash and charge tips you received in 2025. Add the amounts from line 1, column (c).

3. Total cash and charge tips you reported to your employer(s) in 2025. Add the amounts from line 1, column (d).

4. Subtract line 3 from line 2. Include as income on Form 1040, 1040-S R, or 1040-N R, line 1c. (See Allocated tips in the instructions.)

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

6. Unreported tips subject to Medicare tax. Subtract line 5 from line 4.

8. Total social security wages and social security tips (total of your Form(s) W-2, boxes 3 and 7) and railroad retirement (R R T A)

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

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. Include as tax on Schedule 2 (Form 1040), line 5, or Form 1040-S S, Part I, line 6a. (See instructions there.)

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Frequently asked questions

Why do I owe extra tax on tips my employer never handled?

Tips are wages for Social Security and Medicare purposes. When they go through your employer, tax is withheld from your paycheck. When they do not, Form 4137 collects the employee share with your return.

What are allocated tips in box 8 of my W-2?

Some large food and beverage employers must allocate a share of tips to employees who reported less than a set percentage of sales. Allocated tips had no tax withheld, so they generally go through Form 4137 unless your records show you received less.

Is there a penalty for not reporting tips to my employer?

The IRS can add a penalty equal to a portion of the Social Security and Medicare tax due unless you had reasonable cause. Reporting tips to your employer during the year avoids the issue.

Form 4137, Social Security and Medicare Tax on Unreported Tip Income

What is 4137?

Who files 4137?

How to fill out 4137

Quick fill 4137 on this page

Frequently asked questions

Related forms

Form W-2, Wage and Tax Statement

Form 8919, Uncollected Social Security and Medicare Tax on Wages

Schedule SE, Self-Employment Tax