Form  
8846
Department of the Treasury 
Internal Revenue Service
Credit for Employer Social Security and Medicare Taxes 
Paid on Certain Employee Tips
a
 
Attach to your tax return.
 
a
 
.
OMB No. 1545-1414
20
13
Attachment 
Sequence No. 
98
Name(s) shown on return
Identifying number
Note. 
Claim this credit
 only 
for employer social security and Medicare taxes paid by a food or beverage establishment 
 
1 
Tips received by employees for services on which you paid or incurred employer social 
security and Medicare taxes during the tax year (see instructions) 
........
1 
2 
Tips not subject to the credit provisions (see instructions) 
...........
2 
3 
Creditable tips. Subtract line 2 from line 1
.................
3 
4 
Multiply line 3 by 7.65% (.0765). If you had any tipped employees whose wages 
(including tips) exceeded $113,700, see instructions and check here 
.....
 
a
 
4 
5 
Credit for employer social security and Medicare taxes paid on certain employee tips 
from partnerships and S corporations 
..................
5 
6 
Add lines 4 and 5. Partnerships and S corporations, report this amount on Schedule K. 
All others, report this amount on Form 3800, line 4f 
.............
6 
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 16148Z
Form 
8846
 (2013)
Information about Form 8846 and its instructions is at www.irs.gov/form8846
where tipping iscustomary for providing food or beverages. See the instructions for line 1.
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