# Form 8027

URL: https://pdf.net/pdf-forms/tax-forms/form-8027
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants, Filed annually

Form 8027 is used to report receipts and tips from large food and beverage establishments and determine allocated tips for tipped employees.

With our editable Form 8027, you can easily fill out the required information online. After that, just download the form to your device and submit it to the IRS.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/10ccbcc1145d5de917ffa2b4d2c9da50691bf0d0.pdf)

## How to Fill Out Form 8027

1. Open Form 8027 in our PDF editor.
2. Enter details about the establishment and the employer.
3. Check the box to identify the type of establishment you’re running.
4. Complete information about the tips and receipts according to the Form 8027 instructions.
5. Sign the document.
6. Submit it to the IRS along with a Form 8027-T if necessary.

## Facts

### What Is Form 8027 Used For?

Form 8027 is used to report receipts and tips from large food and beverage establishments that employ more than 10 employees on a typical business day. In addition, employers fill it out to determine allocated tips for tipped employees.

### Who Should Use Form 8027?

Form 8027 should be used by food and beverage establishments described above, which also meet the following conditions:

- Located in the 50 U.S. states or the District of Columbia
- Tipping of food and beverage employees is customary
- Provided food or beverages are consumed on the premises (so fast-food restaurants, which primarily allow pick-ups, don’t count)

### When Is Form 8027 Due?

Form 8027 is due by February 28th or 29th each year when filed on paper. However, if you’re filing it electronically, the deadline is March 31st. If any of these dates fall on a weekend or a federal holiday, the deadline is pushed to the next business day.

### What Happens If Form 8027 Is Not Submitted?

If Form 8027 isn’t submitted, you may be subject to late filing penalties, which range from $60 to $310 per form, depending on how late it is. This penalty increases to $660 per form when the IRS determines that the rules have been intentionally disregarded. Furthermore, you won’t be able to correctly prepare a W-2 if you don’t complete Form 8027, which can lead to further fines.

### How and Where Do I File Form 8027?

You should file Form 8027 with the IRS either by mailing it to the address listed on the official website or by submitting it electronically. If you must file 10 or more returns during one year, you’re required to do so electronically, unless you request and receive a waiver. Also, if you’re filing several Forms 8027, use Form 8027-T for their transmittal.

## Related forms

- [Form 941](https://pdf.net/pdf-forms/tax-forms/941-form)
- [940 Form](https://pdf.net/pdf-forms/tax-forms/form-940)
- [W2 Form](https://pdf.net/pdf-forms/tax-forms/w2-form)
- [Form 944](https://pdf.net/pdf-forms/tax-forms/form-944)