Block · one region of the page, as the scanner read it. It may hold a whole story, part of one, several, or an advertisement; stitching blocks into articles is the next step. Text is supplied OCR.
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month. The report is due within 10 days after the end of the month, but an employer can require reports more often.
Forms 4070 (Employee’s Report of Tips) are available at any Internal Revenue Service Office to make reports. Booklet 5635 is available at the same office' for workers to keep a record of tips and reports.
Other forms can be used if they contain the same information.
If tip reports are incomplete or late, the worker may have to pay a penalty amounting to one-half of the social security taxes due. A worker who does not report all tips to his or her employer will have to report them directly to the Internal Revenue Service on Form 4137 when his or her Federal income tax return is filed.
More information about cash tips is contained in the leaflet, “Social security and cash tips.” Free copies can be obtained at the Culpeper social security office, located at 522 Culpeper Shopping ^ Center. The telephone number is (703) 825-3500.
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