Guides

• What Is Form 8027? Tip Reporting for Large Food or Beverage Establishments — Form 8027 reports receipts and tips for restaurants and bars where tipping is customary and more than 10 employees work on a typical day.
• Form 8027 Allocation, Step by Step — the IRS Gross-Receipts Example — The six steps of the line 7 gross-receipts method, worked through with the IRS's own numbers.
• Form 8027 Deadline for 2026: March 1 or March 31, 2027 (IRIS) — Paper Form 8027 for 2026 is due March 1, 2027; electronic filing is due March 31, 2027, through IRIS — the FIRE system is retired.
• W-2 Box 8 Allocated Tips vs Box 12 Code TP — Allocated tips (box 8) and reported cash tips (box 12 code TP) are different numbers. What goes where on 2026 Forms W-2.

Tools

• Form 8027 tip allocation calculator, from your POS export
• Allocated tips calculator for W-2 box 8
• 8% tip rule calculator: gross receipts or hours worked

Comparisons

• Form 8027 software: what it costs and what it does
• Work out the tip allocation before you pay to file
• Work out the 8% allocation before you file