How do I file a credit for employer Social Security and Medicare taxes paid on certain employee tips, Form 8846?
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
Certain food and beverage establishments (see Who Should File below) use Form 8846 to claim a credit for Social Security and Medicare taxes paid or incurred by the employer on certain employees' tips. The credit is part of the general business credit.
You can claim or elect not to claim the credit any time within 3 years from the due date of your return on either your original return or on an amended return.
Who Should File
File Form 8846 if you meet both of the following conditions.
You had employees who received tips from customers for providing, delivering, or serving food or beverages for consumption if tipping of employees for delivering or serving food or beverages is customary.
During the tax year, you paid or incurred employer Social Security and Medicare taxes on those tips.