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. 1545-14142013 Attachment Sequence No. 98 Name(s) shown on returnIdentifying 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. 16148ZForm 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. ----------------Page (0) Break----------------