Employees who work for tips
If you received $20 or more in tips during March, report them to your employer.

Individuals
File a 2020 Form 1040 or Form 1040-SR and pay any tax due.

Household employers
If you paid cash wages of $2,200 or more in 2020 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes.

Corporations
File a 2020 calendar year income tax return and pay any tax due.

Employees who work for tips
If you received $20 or more in tips during April, report them to your employer.