What are the different types of establishments mentioned in Form 8027?

Last modified 3/14/2025 8:53:42 AM EST

Form 8027 requires you to indicate the type of establishment you operate. The IRS provides the following categories:

1. Evening Meals Only – Establishments primarily serving dinner, such as fine dining restaurants.
2. Evening and Other Meals – Businesses offer daily meals, including breakfast, lunch, and dinner.
3. Meals Other Than Evening Meals – Establishments that do not serve dinner, such as breakfast diners or lunch cafés.
4. Alcoholic Beverages – Bars, lounges, or similar establishments that primarily serve alcohol but may also offer limited food service.

Selecting the correct category ensures accurate tip income reporting and compliance with IRS requirements.