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ITG FAQ #10 Answer-What Internal Revenue Code section details the reporting of tips by both the employee and the employer?

Internal Revenue Code section 6053 details the reporting of tips by both the employee and the employer. Internal Revenue Code section 6053(a) states that every employee, who in the course of their employment by an employer, receives in any calendar month tips which are wages, as defined in section 3121(a) or section 3401(a), or which are compensation as defined in section 3231(e), shall report all such tips.

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Page Last Reviewed or Updated: 20-Nov-2014