Adam West
Small-Business Columnist
BBA Finance
Adam West is a small-business columnist covering taxes, payroll, and small-business finance. Adam has written hundreds of explainers helping workers and employers make sense of the rules.
Articles by Adam
Understanding Form 4137 for Unreported Tips: A Guide for Tipped Workers and Employers
Discover how to report unreported tips with Form 4137, a crucial document for tipped workers and employers. Find out when to file and what to report.
A Guide to Reporting Cash Tips: What You Need to Know
Reporting cash tips is crucial for tipped employees and employers to avoid penalties and fines. Learn the IRS guidelines and W-2 form requirements.
TTOC Penalties 2026: What Happens If You Report the Wrong Code?
Missing or incorrect TTOC codes on W-2 forms can cost $60–$680 per form. Here's the full penalty structure, key deadlines, and how to avoid fines.