IRS Form 4070 Is Gone — What to Use Instead
Form 4070 and Publication 1244 have been removed from the IRS website. The legal requirement to report tips to your employer has not changed. Here is what you need to know to stay compliant.
Key takeaway: Form 4070 and Publication 1244 have been discontinued, but IRS tip reporting requirements remain unchanged. A tip tracker app like IRSTipTracker generates the equivalent of IRS tip reporting Form 4070 as a printable PDF that meets all requirements.
Frequently asked questions
Is IRS Form 4070 still available?
No. The IRS tip reporting Form 4070 and the Publication 1244 booklet that contained it have been discontinued and removed from the IRS website. They are no longer available for download or order.
Am I still required to report tips to my employer every month?
Yes. The IRS tip reporting rules have not changed. If you receive $20 or more in tips during a calendar month from a single employer, you must report the total to that employer by the 10th of the following month. IRS tips reporting still follows the same timeline — only the form changed, not the obligation.
What do I use now instead of Form 4070?
The IRS does not require a specific format. You can use any written statement that includes your name, address, Social Security number, your employer's name and address, the month covered, and the total cash tips received. A tip tracker, a spreadsheet, or a dedicated tip tracker app all work as long as they meet IRS tip reporting requirements.
Do I still need to file anything with the IRS about my tips?
Yes. To meet IRS tip reporting requirements, you report your total tip income on your annual tax return (Form 1040). If you received tips you did not report to your employer, you must also file Form 4137 to pay Social Security and Medicare taxes on those unreported amounts. For the No Tax on Tips deduction, you will report your qualified tips on Schedule 1-A.
Will my W-2 show my tips separately for the No Tax on Tips deduction?
For tax year 2025, no. The IRS granted transition relief and Forms W-2 were not redesigned to separately report qualified tips. Starting in 2026, they will include a separate line for cash tips and your employer will include a Treasury Tipped Occupation Code.