EMPLOYEES RECEIVING TIPS MUST REPORT
THESE TIPS TO THEIR EMPLOYERS. EMPLOYERS MUST COLLECT INCOME TAX
AND SOCIAL SECURITY (OR RAILROAD RETIREMENT) TAXES ON THE TIPS.
FORM 4070 AND FORM 4070 PR ARE USED BY EMPLOYEES TO REPORT TIPS TO
THEIR EMPLOYERS. THE DATA IS USED BY EMPLOYERS TO DETERMINE THE
AMOUNT OF EMPLOYMENT TAXES TO COLLECT ON TIP INCOME AND THE AMOUNT
OF TIP INCOME AND WITHHELD TAXES TO REPORT TO IRS.
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.