Restaurant 45B Review.
Your team earns tips. Take a closer look at the employer taxes you pay on them and explore a potential tax credit opportunity.
For restaurant owners: start with your payroll and tip records.
Explore the opportunity
Discuss employer taxes paid on employee tips.
Bring the right records
Start with your payroll, tip reports, and tax history.
Plan your next step
Get a clearer picture of what a review involves.
A closer look at your restaurant’s tip taxes.
Running a restaurant means keeping an eye on every expense. Employer taxes on employee tips are one area to explore when reviewing your business tax credits.
Section 45B relates to a credit for certain employer Social Security and Medicare taxes on employee tips. Form 8846 is used to calculate and claim this credit as part of the general business credit.
A review starts with your restaurant’s records and previous credit claims. Eligibility and the use of a credit depend on your circumstances and the relevant tax year; a review does not guarantee a credit or cash refund.
Explore the IRS guidanceThe records behind your review.
Connect your restaurant activity to the questions and evidence for your tax professional.
Reported employee tips
Organize tip reports and payroll summaries for the years you want to discuss.
Employer payroll taxes
Identify the employer payroll tax records relevant to the review.
Previous claims
Bring earlier Form 8846 calculations and returns so previous claims can be considered.
Professional coordination
Agree on the assessment scope, the supporting documents, and your tax professional's role.
Your restaurant.
Your records.
A clearer starting point.
You don’t need every document to start a conversation. Be ready to describe your business, your tipped employees, and the years you would like to discuss.
- Restaurant name, locations, and contact details
- Payroll provider and reported tip information
- Tax years and previous tip credit claims
- Your accountant or tax professional’s contact details
A simple path to your review.
Start with a conversation about your restaurant and the questions you want answered.
Choose your time
Use our booking calendar to select an available consultation time that works for you.
Share your details
Tell us you’re interested in Restaurant 45B Review and provide the business information requested.
Discuss the next step
Talk through your restaurant, your tip tax credit questions, and the records needed for a review.
Questions before you begin?
Here are a few things to know before your Restaurant 45B Review conversation.
Ask us a questionWhat is the Restaurant 45B Review?
It starts with a discussion of your restaurant’s payroll, reported tips, and tax history to explore whether a Section 45B employer tip credit review may be relevant to your business.
Do I need all my records before booking?
You can start by describing your restaurant, payroll provider, and the tax years you want to discuss. We can talk about which records are needed for a detailed review during the initial conversation.
What if we have claimed a tip credit before?
Let us know which years were covered and have any previous Form 8846 calculations available. Previous claims are part of the history to discuss with your tax professional.
Does a review guarantee a refund?
No. Eligibility, credit amounts, and how a credit can be used depend on your records and tax circumstances. A review does not promise a credit or cash refund.
Can I involve my accountant?
Yes. Bring your accountant or tax professional’s contact information and let us know how you would like them involved in the discussion.
Your next service is busy.
Your next step can be simple.
Choose a time to talk about your restaurant, your payroll, and your tip tax credit questions.