Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

• Legal Form Number: 8846
• Year: 2023
• Issuer: Treasury Department
• Section: Treasury Department

Form 8846

Department of the Treasury

Internal Revenue Service

Credit for Employer Social Security and Medicare Taxes

Paid on Certain Employee Tips

Attach to your tax return.

Go to www.irs.gov/Form8846 for the latest information.

OMB No. 1545-0123

2023

Attachment

Sequence No. 846

Name(s) shown on return Identifying number

Note: Claim this credit only for employer social security and Medicare taxes paid by a food or beverage employer where

tipping is customary for providing food or beverages. See the instructions for line 1.

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% (0.0765). If you had any tipped employees whose wages (including

tips) exceeded $160,200, see instructions and check here . . . . . . . . . . . 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, Part III, line 4f . . . . . . . . . . . . . 6

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16148Z Form 8846 (2023)