
Form 8027 Tip Reporting: The 10-Employee Test, 8 Percent Rule, and March 1 Deadline
Form 8027 is the annual return a large food or beverage establishment files to report receipts, tips, and allocated tips. The 10-employee test decides who files, the 8 percent rule decides who allocates, and the return is due March 1, 2027 or March 31, 2027.





