If I have a W2 with the amount of 5395.49 in box 1 and the amount of 400 in box 8, how do i complete line 1 column (c) and (d) of 2010 form 4137? I am training to become a tax professional but, my book doesn’t go into too much detail about form 4137. If someone could help me out and explain these columns to me that would be a great help! I know I would need to report the allocated tips on line 7 of form 1040. I am assuming that I would need to pay social security and medicare tax on the allocated tips, the full 400. I just don’t get how to get that number (400) for line 4 of form 4137 with the only information I’ve stated above.

Read IRS pub 531. It has a sample form. Note, this form can ONLY be used for allocated/unreported tips.
Here is a Novel idea…read the instructions for the form!
If you are studying to be a “Professional” that is the answer….anyone telling you the answer isn’t very professional…for you!
if you follow the instructions there should not be a problem