This form has two copies. The first is for "self" and the second is for "spouse." Allocated tips carry from the W-2 forms to this form. Check the "X" box on the W-2 form for yourself or your spouse, and we will carry the data accordingly.
Line 7 is calculated by adding the total social security wages to the total social security tips from the relevant W-2 forms. If you had railroad retirement compensation, you should override line 7 .
If line 5 includes any tips you received for work you did as a Federal, state, or local government employee, and your pay was subject only to the 1.45% Medicare tax, enter the amount of those tips in the number entry space to the left of line 9.
If you enter a number there, we subtract that amount from the amount on line 5 before comparing with line 8, and we also enter "1.45% tips" on the text entry to the left of line 9.
Note:Line 9 is the smaller of lines 5 (less government tips) and 8 , and is carried to Schedule U.
We calculate Schedule U only if there is an amount of unreported tip income on line 5 or 9. Otherwise, we blank out Schedule U.