TaxBandits Knowledge Base

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

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.