Yes, certain food and beverage establishments utilize Form 8846 to claim a credit for Social Security and Medicare taxes paid or incurred by the employer on certain employees' tips.

For tax compliance purposes, only file Form 8846 if you meet both of the following conditions:
1) You had employees who received tips from customers for providing, delivering, or serving food or beverages for consumption if tipping of employees for delivering or serving food or beverage is customary; and
2) During the tax year, you paid or incurred employer Social Security and Medicare taxes on those tips.

In general, the credit equals the amount of the employer Social Security and Medicare taxes paid or incurred by the employer on tips received by the employee. However, the amount of tips for any month that are used to figure the credit must be reduced by the amount by which the wages that would have been payable during that month at $ 5.15 an hour exceed the wages (excluding tips) paid by the employer during that month.

Please contact me directly to discuss your clients facts and circumstances to best scope your inquiry.