Qualified Tips From More Than One Employer Worksheet — Keep for Your Records

1 (a) Name of employer (b) Amount of qualified tips reported by this employer on Form W-2, or reported by you to this employer on Form(s) 4070 (c) Qualified tips reported on Form 4137, column 1(c), for this employer (d) Enter the greater of column (b) or column (c) A B C D E 2 Add lines 1A through 1E, column (d), and enter this amount on Schedule 1-A, line 4c

Line 5.

Include the qualified tips you and/or your spouse received in the course of a trade or business, but only to the extent the trade or business in which you received the qualified tips has net income. See Net income limitation , later. If you and/or your spouse received qualified tips in the course of more than one trade or business, complete the Multiple Trades or Businesses Worksheet. If you and/or your spouse received more than three Forms 1099-NEC, 1099-MISC, or 1099-K, then complete as many copies of the worksheet as needed and include the total for all worksheets in column (i) on the row for the business in which you received the Forms 1099.