Brian Ramirez
Small-Business Columnist
BBA Finance
Brian Ramirez is a small-business columnist covering taxes, payroll, and small-business finance. Brian has written hundreds of explainers helping workers and employers make sense of the rules.
Articles by Brian
What Does Allocated Tips Mean? A Quick Guide (W-2 Box 8)
Allocated tips are your employer's estimate of unreported tips — not money you received. Here's how the 8% rule works and how to report them.
How to Report Pooled Tips on Your Tax Return
Claim the No Tax on Tips deduction by reporting and paying tax on unreported income with Form 4137, then claim the deduction on Schedule 1 (Form 1040).
No Tax on Tips for Hairstylists: 2025 Tax Deduction Rules
Discover the 2025 No Tax on Tips deduction rules for hairstylists and makeup artists, including income limits and reporting requirements.
Form 8027 Deadline and Penalties: Filing Requirements
Form 8027 is due by the end of February (March 31 if e-filed). Who must file under the 10-employee test, extensions, and information-return penalties.