IRC SECTION 6053 REQUIRES EMPLOYEES
RECEIVING TIPS TO REPORT THESE TIP TO THEIR EMPLOYERS. THE EMPLOYER
MUST COLLECT INCOME TAX AND SOCIAL SECURITY (OR RAILROAD
RETIREMENT) TAXES ON THE TIPS. THIS FORM CAN BE USED BY AN EMPLOYEE
TO REPORT TIPS TO HIS OR HER EMPLOYER. BASED ON THE INFORMATION
SUBMITTED, THE EMPLOYER COLLECTS TAXES FROM THE EMPLOYEE AND
REPORTS THE TIPS AND TAXES TO IRS ON FORM 941 AND W-2. THIS FORM IS
THE SPANISH VERSION OF 4070 AND CAN BE USED BY AN
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.