Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 4137: Social Security and Medicare Tax on Unreported Tip Income
IRS Form 4137 is used to calculate Social Security (6.2%) and Medicare (1.45%) tax on unreported tip income. Employees who receive $20 or more in tips per month that were not reported, or have allocated tips on W‑2 box 8, must file it.
Need help with Form 4137?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 4137.
Start filling →Form Overview
IRS Form 4137 - Social Security and Medicare Tax on Unreported Tip Income
IRS Form 4137 is used to calculate Social Security (6.2%) and Medicare (1.45%) tax on unreported tip income. Employees who receive $20 or more in tips per month that were not reported, or have allocated tips on W‑2 box 8, must file it.
Risk Radar
Scan points- 1Not stated in the official source.
- 2Leaving column (a) blank or entering an employer name that does not match the W-2.
- 3Providing an incorrect EIN or failing to write “Applied For” when the W-2 shows that phrase.
- 4Omitting cash and charge tips from columns (c) and (d) or misclassifying them.
- 5Including tips under $20 on line 6 instead of line 5, which are not subject to tax.
Plain English
Form 4137 tells the IRS how much tax you owe on tips you didn’t tell your boss about. It adds the tips, applies the 6.2% Social Security and 1.45% Medicare rates, and adds the total to your tax return.
Submission Date
- Filing date: 2025-12-08 14:27:20
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when you received cash and charge tips of $20 or more in a calendar month that were not reported to your employer, or when your W‑2 box 8 shows allocated tips you must report as income.
- Do not use it when tips are for work covered by the Railroad Retirement Tax Act.
- Check Form 8919 instead when you received a 1099‑MISC or 1099‑NEC instead of a W‑2.
Form selector
Use this form or another form?
Additional Medicare Tax applies to tips over the filing‑status threshold
Form 8959 is needed to calculate the extra 0.9% tax
✓ Confirm tip amount exceeds the threshold before using Form 8959
Tips were reported on a 1099‑MISC or 1099‑NEC instead of a W‑2
Form 8919 reports uncollected Social Security and Medicare tax on wages not reported on a W‑2
✓ Verify you received a 1099 before filing Form 8919
Reporting the tax due on your return
Schedule 2 line 13 shows the tax due from Form 4137
✓ Ensure Schedule 2 is attached to your Form 1040
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 1 (c) Total cash and charge tips you received
Sum of all cash and charge tips, including unreported · Your tip records or cash register totals
Line 1 (d) Total cash and charge tips you reported to your employer
Employer’s tip report · W‑2 box 8 or employer statements
What’s New section
Updated maximum wages and tips subject to Social Security tax · IRS notice in the form header
Penalty description
Reason for penalty · Form instructions
Additional Medicare Tax reminder
Threshold applicability · Form instructions
Before you submit
- 1Verify you received $20 or more in tips in any month and did not report them.
- 2Confirm your W‑2 box 8 shows allocated tips that you must report.
- 3Gather total cash and charge tips received for 2025.
- 4Gather total cash and charge tips reported to your employer.
- 5Complete a separate row on line 1 for each employer.
- 6If you have more than five employers, attach a statement with the same format.
- 7Enter 6.2% for Social Security tax and 1.45% for Medicare tax as instructed.
- 8Do not reduce the entry on line 6; enter “1.45% tips” on line 10 as directed.
- 9Attach the completed Form 4137 to your tax return.
- 10Sign the return as required and retain your signature page.
How to file this form
- 1Calculate total cash and charge tips received for 2025.
- 2Calculate total cash and charge tips reported to your employer.
- 3Complete line 1 for each employer and fill lines 2‑13 on a single Form 4137.
- 4If required, attach a supplemental statement for more than five employers.
- 5Attach Form 4137 to your Form 1040 (or 1040‑SR/NR) when filing.
- 6Mail the tax return with attached Form 4137 to the IRS address for your filing location.
- 7Retain a copy of the completed Form 4137 and any attachments for your records.
Known limitations
- 1Do not use for tips covered by the Railroad Retirement Tax Act.
- 2Form 4137 is not a substitute for Form W‑2.
- 3Do not use when you received a 1099‑MISC or 1099‑NEC instead of a W‑2; use Form 8919.
- 4Only applies to cash and charge tips of $20 or more per month that were unreported.
- 5Only applies when allocated tips appear in W‑2 box 8.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 4137 revision 20/25; the form points to www.irs.gov/Form4137 for the latest information. For 2025 the maximum wages and tips subject to Social Security tax increased to $176,100 while the Social Security tax rate remained at 6.2%.
What changed or needs a fresh check
- Edition date — confirm the form shows revision 20/25
- Latest information URL — verify the form lists www.irs.gov/Form4137
- Social Security tax rate — confirm it is 6.2% as stated
- Medicare tax rate — confirm it is 1.45% as stated
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 4137 and any attached statements.
- 2Store records of tip totals for at least three years.
- 3Watch for an IRS notice about any uncollected tax.
- 4If you receive a penalty notice, review the statement of reasonable cause.
- 5Amend the return with a corrected Form 4137 if errors are found.
- 6Confirm that the tax due appears on Schedule 2 line 13 of your return.
Sources
- SRCForm p.1 — revision date 20/25 appears in the form header.
- SRCForm p.1 — latest information URL www.irs.gov/Form4137 is listed.
- SRCForm p.1 — maximum wages and tips subject to Social Security tax increased to $176,100 for 2025.
- SRCForm p.1 — Social Security tax rate remains at 6.2%.
- SRCForm p.1 — Medicare tax rate is 1.45% (implied by line 6 instruction).
- SRCForm p.1 — filing requirement: cash and charge tips of $20 or more per month unreported.
- SRCForm p.1 — filing requirement: allocated tips shown in W-2 box 8.
- SRCForm p.2 — do not use for tips covered by the Railroad Retirement Tax Act.
- SRCForm p.2 — penalty equals 50% of Social Security, Medicare, and Additional Medicare Taxes due on unreported tips.
- SRCForm p.2 — use Form 8919 instead when receiving a 1099-MISC or 1099-NEC.
Common confusion points
Do I need to file if I only got $15 in tips one month?
Threshold is $20 per month
→ Check each month’s tip total meets $20 minimum
Can I use this form for tips earned under the Railroad Retirement Tax Act?
RRTA tips are excluded
→ Verify tip source is not RRTA; otherwise report to employer
Should I reduce the amount on line 6 for the tax I already paid?
Instructions say not to reduce line 6
→ Enter “1.45% tips” on line 10 as directed
What if I have six employers?
Form allows only five rows; need extra statement
→ Attach a supplemental statement with the same format
Do I also need to file Form 8959 for the 0.9% Additional Medicare Tax?
Additional Medicare Tax is separate
→ Check if your tip income exceeds the filing‑status threshold and file Form 8959
Is this form a replacement for my W‑2?
Form 4137 is not a substitute for W‑2
→ Ensure your W‑2 is also attached to the return
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Form 8919 — file when you received a 1099-MISC/NEC instead of a W-2
- Form 8959 — figures the 0.9% Additional Medicare Tax
Questions about IRS Form 4137
What is IRS Form 4137 used for?
Form 4137 tells the IRS how much tax you owe on tips you didn’t tell your boss about. It adds the tips, applies the 6.2% Social Security and 1.45% Medicare rates, and adds the total to your tax return.
Who must file IRS Form 4137?
You must file Form 4137 if you received cash or charge tips of $20 or more in any calendar month and did not report them to your employer, or if your W‑2 box 8 shows allocated tips you must report.
What information does IRS Form 4137 require?
The form collects the total unreported tips, multiplies them by the 6.2% Social Security rate (line 11) and the 1.45% Medicare rate (line 12), and adds the amounts (line 13) to be entered on Schedule 2 of Form 1040.
How do I complete IRS Form 4137?
Enter your name, SSN, and the calendar year at the top. List each employer in column (a) with the exact name from your W‑2, and the EIN or the words “Applied For” in column (b). Record all cash and charge tips in columns (c) and (d), place tips under $20 in line 5, and compute the tax on lines 10‑13 as instructed. Attach a statement with combined totals, name, SSN, and year, then file the form with your return.
Do I need to file if I only got $15 in tips one month?
Threshold is $20 per month Check each month’s tip total meets $20 minimum
Can I use this form for tips earned under the Railroad Retirement Tax Act?
RRTA tips are excluded Verify tip source is not RRTA; otherwise report to employer
Should I reduce the amount on line 6 for the tax I already paid?
Instructions say not to reduce line 6 Enter “1.45% tips” on line 10 as directed
What if I have six employers?
Form allows only five rows; need extra statement Attach a supplemental statement with the same format
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.