Internal Revenue Bulletin:  2006-31 

July 31, 2006 

EMPLOYMENT TAX


Table of Contents

Rev. Proc. 2006-30 Rev. Proc. 2006-30

Report of tips by employee to employer. This procedure provides guidance on the Attributed Tip Income Program (ATIP), which is a new voluntary tip reporting program providing benefits to employers and employees similar to other tip reporting agreements without requiring one-on-one meetings with the Service to determine tip rates or eligibility.


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