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Form 4137 unreported tips: $10,000 → $765.00

Tips not reported to your employer owe 6.2% Social Security + 1.45% Medicare (Form 4137, IRC §3102). $10,000 → $620 + $145 = $765.00.

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Form 4137 tax due

$765.00

Social Security 6.2%: $620.00

Medicare 1.45%: $145.00

Form 4137 + IRC §3102, tax year 2026. Educational estimate, not advice. Confirm with the IRS or a CPA.

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U.S. FICA: $2,000 → $153 (SS $124 + Medicare $29)

Employee FICA for 2026: 6.2% Social Security up to $184,500 of wages plus 1.45% Medicare with no wage base. Default $2,000 → $153.

Excess Social Security withholding: $100k+$100k → $961.00

Two employers each withhold 6.2% up to the 2026 $184,500 wage base. Anything over $11,439 is credited (IRC §6413(c)). $100,000 + $100,000 → $961.00.

Additional Medicare Tax 2026: $250,000 single → $450

0.9% IRC § 3101(b)(2). With $250,000 Medicare wages and “other” status (single/HoH) the threshold is $200,000 → $50,000 excess → $450 tax. Joint $300,000 → $450; MFS $200,000 → $675.

Form 4137: tax on unreported tips

If you received tips you did not report to your employer, the W-2 does not withhold FICA on that amount. You file Form 4137 and pay 6.2% Social Security plus 1.45% Medicare (IRC §3102, 26 U.S.C. §3101). In 2026 the Social Security wage base is $184,500; Medicare has no wage base.

With $10,000 of unreported tips: $620 + $145 = $765.00.

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Formula

Form 4137 tax on unreported tips

6.2% × min(tips, $184,500) + 1.45% × tips

Unreported tipsSocial Security 6.2%Medicare 1.45%Total
$10,000$620.00$145.00$765.00
$5,000$310.00$72.50$382.50
$20,000$1,240.00$290.00$1,530.00
$2,500$155.00$36.25$191.25
$0$0.00$0.00$0.00

What this page is not

This is not W-2 FICA withholding (wages the employer already withheld). It is also not the §6413(c) excess credit when two employers each withhold 6.2% against the same wage base. Here you pay the FICA that was never withheld on the tips.

Common mistakes

  • Applying 7.65% to W-2 wages: that is already FICA, not Form 4137.
  • Claiming the §6413 credit for unreported tips: here you owe, you are not refunded.
  • Forgetting Medicare 1.45% has no wage base: $200,000 of tips still pay 1.45% on the full amount.
  • Mixing this with Additional Medicare 0.9% (Form 8959) or SECA for the self-employed.

On Form 4137, attached to Form 1040. Social Security and Medicare tax on unreported tips is added to the year's total tax.

This tool covers only the employee share (6.2% + 1.45%). The employer share is a different figure; Form 4137 does not compute it.

Informational estimate

Educational content, not tax advice. Form 4137 + IRC §3102, tax year 2026. Confirm with the IRS or a CPA.