Index

A

Allocated tips, Allocated Tips
Assistance (see Tax help)

D

Daily tip record, Keeping a Daily Tip Record

E

Electronic tip record, Electronic tip record.
Electronic tip statement, Electronic tip statement.
Employers
Giving money to, for taxes, Giving your employer money for taxes.
Reporting tips to, Reporting Tips to Your Employer
EmTRAC program, Tip Rate Determination and Education Program

G

Gaming Industry Tip Compliance Agreement Program, Tip Rate Determination and Education Program

H

Help (see Tax help)

M

Missing children, photographs of, Reminder
More information (see Tax help)

P

Penalties
Failure to report tips to employer, Penalty for not reporting tips.
Underpayment of estimated taxes, Giving your employer money for taxes.
Publications (see Tax help)

R

Recordkeeping requirements
Daily tip record, Keeping a Daily Tip Record
Reporting
Employee to report tips to employer, Reporting Tips to Your Employer
Tip income, Introduction

S

Self-employed persons, Self-employed persons.
Service charge paid as wages, Service charges.
Social security and Medicare taxes
Allocated tips, How to report allocated tips.
Reporting of earnings to Social Security Administration, Why report tips to your employer.
Tips not reported to employer, Reporting social security and Medicare taxes on tips not reported to your employer.
Uncollected taxes on tips, Reporting uncollected social security and Medicare taxes on tips reported to your employer.

T

Tax help, How To Get Tax Help
Tax returns, Reporting Tips on Your Tax Return
Taxpayer Advocate, Taxpayer Advocate Service.
Tip pools, How to keep a daily tip record.
Tip Rate Determination and Education Program, Tip Rate Determination and Education Program
Tip splitting, How to keep a daily tip record.
TTY/TDD information, How To Get Tax Help

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