What type of employee needs to use the 4070 form?

The 4070 form is specifically designed for employees who receive tips, making their reporting requirements distinct from other employees. This form is utilized to report tips received by employees, which is essential for both tax purposes and for the accurate calculation of wage-related employee benefits. The IRS mandates that employees report their tips as income, and the 4070 form helps facilitate this process by allowing employees to document their tips in a structured manner.

Employees receiving regular salaries do not need to use this form because their incomes are typically reported through standard payroll methods without the need for additional tip reporting. Similarly, employees who work overtime would simply report their hours worked and would not require the 4070 form since it specifically pertains to tips. Employees on unpaid leave are also not required to use this form, as they are not actively earning income or tips during their leave period. Thus, the requirement for the 4070 form is uniquely tied to employees who earn tips and need to report those amounts for tax compliance.