Reporting Earnings, Tips, and Self-Employment

How Do I Report Earnings?

  • Report your earnings, including National Guard pay, in the week earned, not when paid
  • If you are unsure of the number of hours worked, the rate per hour, or the total earned, ask your employer. Do not guess
  • Report gross earnings before deductions, not the net amount that you receive
  • Recording your earnings each day on a calendar will help you report your earnings correctly

How Do I Report Tips?

  • Report tips like earnings
  • Report tips in the week earned, not when paid. Keep records of your tips
  • If you receive a percentage of total tips and are unsure of the amount, ask your employer. Do not guess
  • Report gross tips before deductions, not the net amount that you receive
  • Recording your tips each day on a calendar will help you report your tips correctly

How Do I Report Self-Employment?

  • Report self-employment when earned, not when paid
  • Report self-employment as a net figure, after your expenses are deducted from your income
  • If you are not sure what these amounts are, consult your accountant or tax advisor
  • You may be required to provide records of your income and expenses

Remember! Earnings may be audited!