# Form 4137

URL: https://pdf.net/pdf-forms/tax-forms/form-4137
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

IRS Form 4137 is used to calculate and report Social Security and Medicare taxes on tips you didn’t report to your employer.

With our editable Form 4137, the whole process shouldn’t take longer than a few minutes. Just open the tax form in our editor and fill it out online. After that, just download Form 4137 to your device and submit to the IRS.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/bb1c67836bd21570a9f25a375ccb4a194705c1b6.pdf)

## How to Fill Out Form 4137

1. Open Form 4137 in our PDF editor.
2. Add your name and Social Security number at the top of the document.
3. Enter your employer’s name and the amount of tips you received and reported.
4. Follow the Form 4137 instructions to figure your taxes.
5. Attach this document to Form 1040.
6. Submit the package to the IRS.

## Facts

### What Is Form 4137 Used For?

Form 4137 is used to figure and report your Social Security and Medicare taxes on tips you didn’t report to your employer. Aside from this, it can include any allocated tips shown on your Form W-2.

Allocated tips are amounts your employer assigns to you when your reported tips are below the IRS minimum threshold for your establishment. These are shown in Box 8 of your Form W-2 and must also be reported using IRS Form 4137.

### Who Should Use Form 4137?

Form 4137 should be used by all individuals who received tips of $20 or more in a calendar month but did not report them to their employer, regardless of whether those were given in cash, by credit or debit card, or using another method.

Keep in mind that IRS Form 4137 covers only the employee's share of these taxes. The employer is separately responsible for their matching share on reported tips.

### When Is Form 4137 Due?

Since Form 4137 is filed with the individual income tax return (Form 1040), it has the same due date: April 15th. If this deadline falls on a federal holiday or a weekend, it’s pushed to the next business day. Keep in mind that, unlike Form 1040, Form 4137 isn’t an annual document and should only be filed if you meet the criteria described above.

### What Happens If Form 4137 Is Not Submitted?

If Form 4137 isn’t submitted, you may face a penalty on unreported tips, which equals 50% the Social Security and Medicare taxes due on those tips. Furthermore, your tip earnings won’t be credited toward your Social Security and Medicare benefits.

### How and Where Do I File Form 4137?

You should file Form 4137 with the IRS alongside Form 1040, either by mail or electronically. Look up details on submitting the federal income tax return, as they apply to this document, too.

## Related forms

- [Form 8027](https://pdf.net/pdf-forms/tax-forms/form-8027)
- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)
- [W2 Form](https://pdf.net/pdf-forms/tax-forms/w2-form)
- [Form W-4](https://pdf.net/pdf-forms/tax-forms/form-w-4)
- [Form 941](https://pdf.net/pdf-forms/tax-forms/941-form)