Form 8027 Deadline for 2026: March 1 or March 31, 2027 (IRIS)

For calendar year 2026, Form 8027 is due March 1, 2027 on paper, or March 31, 2027 if filed electronically (Instructions for Form 8027). Electronic filing is through IRIS (IRS: e-file information returns with IRIS); FIRE no longer accepts Form 8027. If you file 10 or more information returns in total, you generally must e-file.

Checklist

1. Export each tipped employee's sales, hours and reported tips by payroll period.
2. Mark each employee direct or indirect.
3. Exclude carryout and sales with a 10%+ service charge from receipts.
4. Choose the period (payroll period or year) and method; keep them all year.
5. Compute lines 1–8 and each employee's allocation.
6. Put allocated tips in W-2 box 8 (W-2s are due February 1, 2027).

Last reviewed 2026-10-28. General information, not tax advice. Your tax adviser can tell you what applies to you.