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
Claim No Tax on Tips with Side Job or Freelance Work: 2025 Tax Deduction
Claim the No Tax on Tips deduction with a side job or freelance work in 2025, capping at $25,000. Learn how to qualify and report tips accurately.
IRS Penalties for Unreported Cash Tips: Consequences and Next Steps
Failing to report cash tips to the IRS can result in penalties of up to 40% of unpaid tax, plus interest. File Form 4137 to report and pay taxes, penalties, and
Form 8027 Instructions for Small Restaurants: Filing Requirements
Get Form 8027 instructions for small restaurants and learn about filing requirements, exemptions, and reporting tips in W-2 Box 14b using Treasury Tipped Occupa
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 Penalty: Filing Requirements and Consequences
Avoid a 47.6% penalty by filing Form 8027 on time. Learn the requirements and consequences for employers who miss the March 1st deadline.
Understanding Form 4137: Tax on Unreported Tip Income for Tipped Workers
Tipped workers who fail to report all tips on their tax return may need to file Form 4137 to report and pay tax on unreported income.