In a large food or beverage establishment,on what form or schedule is any tip shortfall from a directly tipped employee recorded?

A) Form 4070.
B) Form 8027.
C) Form 8109.
D) Schedule C.

Directly Tipped Employee

An employee who receives tips directly from customers for services rendered, often subject to different tax reporting requirements.

Form 8027

A tax form used by employers who operate large food or beverage establishments to report tips received by employees.