Form 4137

Form 4137

A form one files with the IRS to declare income from tips that were not reported to one's employer, and to calculate FICA taxes owed on that income. Form 4137 is attached to Form 1040 or another tax return that the tipped employee files.
References in periodicals archive ?
The submitting unit completes a Department of the Army (DA) Form 4137, Evidence/Property Custody Document; Department of Defense (DD) Form 2922, Forensic Laboratory Examination Request; and lab-tracking and unit information sheets.
In the past, misclassified workers sometimes used Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to report their share of Social Security and Medicare taxes, but the Service says they should no longer use that form.
If Form W-2 shows allocated tips, an additional tax may be calculated on Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to cover the Social Security and Medicare taxes that were not withheld from the allocated tips.
However, Form 4137 should continue to be used to report social security and medicare tax on unreported tip income.
During detainee in-processing at the IDF, MPs will initiate a chain of custody in accordance with AR 195-5, Evidence Procedures, using DA Form 4137, Evidence/Property Custody Document.
Accordingly, at the point of capture, the capturing or transporting unit must annotate on Department of the Army (DA) Form 4137, Evidence/Property Custody Document, property that was found on the detainee and pass the document to the military police at a collection point or holding area.
Therefore, the IRS will issue a notice for employer FICA taxes on unreported tips only in two cases: (1) when the employee is audited and it is determined that the employee did not accurately report tips; and/or (2) when the employee files Form 4137, Social Security and Medicare Tax on Unreported Tip Income, in order to voluntarily declare and pay FICA taxes on previously unreported tips.