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Restaurants Tax Center

Tax Tips - Restaurant
This section provides general tax information including employee benefits and rules on reporting tip income.

Avoiding Problems - Restaurant
This section will assist you with selecting a recordkeeping system and choosing an accounting method, along with information on what to do if you receive a notice from the IRS.

Tax Laws and Regulations - Restaurant
This page provides links to revenue rulings and court cases, and other regulations for the Restaurant industry.

Trends and Statistics - Restaurant
This section provides links to various sources that supply restaurant-related statistics and trends; as well as forecasts on economic, workforce, consumer and menu trends, and information for restaurant operators to overcome the current economic challenges and position themselves for future growth.

Retail Industry ATG - Chapter 4: Examination Techniques for the Food and Beverages Industries (Restaurants and Bars)
The Audit Techniques Guides (ATGs) focus on developing highly trained examiners for a particular market segment. These Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations.

Restaurant and Bars Forms and Publications
The links on this page provide Restaurant industry forms and publications.

Credit for Portion of Employer Social Security Paid with Respect to Employee Cash Tips (IRC 45 B Credit)
Are you getting the credit you deserve?

Market Segment Understandings (MSU)
The MSU Program, first introduced in 1993, is a means of enhancing tax compliance while reducing taxpayer burden. This Program envisions that the IRS and taxpayers in particular market segments, work together to improve tax compliance in those areas through educational efforts and other collaborative approaches rather than through traditional audit techniques.

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Page Last Reviewed or Updated: 01-Jul-2014