Form 4137 Multiple Employers: Unreported Tip Income Filing Requirements
Personal Finance Editor · 9/9/2026
Form 4137 Multiple Employers: Unreported Tip Income Filing Requirements
If you have unreported tip income from multiple employers, you will need to file Form 4137 with the IRS by April 15th of the tax year following the year with unreported tips, unless the total unreported tips are $20 or less per employer. This requirement applies to individuals who work for multiple employers and earn tips that must be reported to their employers, such as servers, bartenders, and drivers.
When filing Form 4137 with multiple employers, it is essential to report all unreported tips, even if some employers are not required to report tips. This includes tips from employers that may not be required to report tips, such as employers with less than $20,000 in gross receipts from food and beverages.
Do I Need to File Form 4137 with Multiple Employers?
To determine if you need to file Form 4137, you will need to calculate your total unreported tips from all employers. If your total unreported tips are more than $20, you will need to file Form 4137. However, if your total unreported tips are $20 or less per employer, you may not need to file Form 4137 for each employer.
For tax years 2025 and later, the No Tax on Tips deduction caps at $25,000 of qualified tips per year, and phases out above $150,000 Modified Adjusted Gross Income ($300,000 married filing jointly).
It is essential to report all unreported tips, even if some employers are not required to report tips. This includes tips from employers that may not be required to report tips, such as employers with less than $20,000 in gross receipts from food and beverages.
What If I Have Unreported Tips from Multiple Employers?
When filing Form 4137 with multiple employers, you will need to combine unreported tips from all employers on one Form 4137. You will need to list each employer on the form, including employer name, address, and tip amount.
To report unreported tips from multiple employers, you will need to complete Form 4137, Part I, to report total unreported tips. You will also need to complete Form 4137, Part II, to calculate and pay any additional tax due.
How Do I Complete Form 4137 with Multiple Employers?
- Complete Form 4137, Part I, to report total unreported tips.
- Complete Form 4137, Part II, to calculate and pay any additional tax due.
- Attach a statement listing each employer and the amount of unreported tips.
When completing Form 4137, it is essential to accurately report all unreported tips and to calculate any additional tax due. You will need to attach a statement listing each employer and the amount of unreported tips.
You can file Form 4137 electronically through IRS Free File or tax software, or mail the form to the IRS address listed in the form instructions.
Form 4137 Filing Options and Alternatives
When filing Form 4137, you have several options and alternatives. You can file the form electronically through IRS Free File or tax software, or mail the form to the IRS address listed in the form instructions.
It is essential to consult a tax professional for guidance on filing Form 4137 with multiple employers, especially if you are unsure about the reporting requirements or the calculation of additional tax due.
Additional Resources and Tips
For more information on tip reporting and Form 4137, you can consult the IRS Publication 531, Tip Income, or review the IRS Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips.
It is essential to check the IRS website for Form 4137 instructions and tax year deadlines, and to consult with a tax professional if you have any questions or concerns about filing Form 4137 with multiple employers.
Real-World Worked Example
Let's say you work for three employers, and you have unreported tips from each employer. Your unreported tips from each employer are as follows:
| Employer | Unreported Tips |
|---|---|
| Employer A | $10,000 |
| Employer B | $5,000 |
| Employer C | $15,000 |
Your total unreported tips are $30,000. Since your total unreported tips are more than $20, you will need to file Form 4137. You will need to combine your unreported tips from all employers on one Form 4137, and list each employer on the form, including employer name, address, and tip amount.
Key Takeaways
Key takeaways
- File Form 4137 by April 15th of the tax year following the year with unreported tips.
- Combine unreported tips from all employers on one Form 4137.
- List each employer on the form, including employer name, address, and tip amount.
It is essential to accurately report all unreported tips and to calculate any additional tax due when filing Form 4137 with multiple employers.
FAQs
Do I need to file Form 4137 if I have unreported tips from multiple employers?
Yes, if your total unreported tips are more than $20, you will need to file Form 4137. However, if your total unreported tips are $20 or less per employer, you may not need to file Form 4137 for each employer.
How do I combine unreported tips from multiple employers on one Form 4137?
You will need to list each employer on the form, including employer name, address, and tip amount, and attach a statement listing each employer and the amount of unreported tips.
Can I file Form 4137 electronically through IRS Free File or tax software?
Yes, you can file Form 4137 electronically through IRS Free File or tax software, or mail the form to the IRS address listed in the form instructions.
Closing Note
This article is for informational purposes only and is not intended to provide tax advice. It is essential to consult with a tax professional for guidance on filing Form 4137 with multiple employers, especially if you are unsure about the reporting requirements or the calculation of additional tax due.