IRS Form 8846 – Fillable PDF for Employer Tip Credit

What Is Form 8846?

Form 8846 is the IRS Employer Credit for Social Security and Medicare Taxes Paid on Employee Tips. It allows businesses in the food‑service, beverage, and beauty‑service industries to claim a credit for the employer portion of Social Security and Medicare taxes on qualified tips.

How to Complete the Fillable Form Online

Instead of downloading the PDF and opening it in a separate editor, simply click the "Fill out this form" button on this page. The Formize PDF Filler app will load in your browser, letting you:

• Enter business information, EIN, and tip totals.
• Calculate the credit automatically.
• eSign the form with a legally binding electronic signature.
• Save or download the completed form in seconds.

Common Mistakes to Avoid

Even a small error can delay processing. Keep these tips in mind:

• Incorrect tip totals: Verify the sum of all employee tip reports before entering the amount.
• Missing EIN: The employer identification number must match the one on the tax return.
• Wrong credit calculation: Use the built‑in calculator in the Formize filler to ensure accuracy.
• Skipping the "Tips not subject to credit" section: If any tips are excluded, they must be reported.

Where to Submit Form 8846

Attach the completed Form 8846 to your business income tax return (Form 1120, 1120‑S, 1065, or 1040 Schedule C). You may file electronically through the IRS e‑file system or mail the paper form to the address listed in the IRS Instructions for Form 8846.

Download the Official PDF

If you prefer the original IRS PDF, you can download it directly from the link below. The file is the official 2020 version, which remains valid for the current tax year.

Download IRS Form 8846 (2020) PDF