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Tip Income

FAQs regarding Tip Income
Insights into the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.

Publication 3908 - Gaming Tax Law for Indian Tribal Governments
This publication provides tribal governments conducting or sponsoring gaming activities with updated information pertaining to Class I, Class II and Class III gaming activities.

Revenue Procedure 2007-32
The Internal Revenue Service has issued Revenue Procedure 2007-32 which updates the Gaming Industry Tip Compliance Agreement (GITCA) process.

Other Related Tip Reporting FAQs

FAQs regarding Employment Taxes
Insights into tribal responsibilities with regard to the withholding, filing, and paying of employment taxes.

FAQs regarding Information Reporting
Insights into what types of forms need to be filed based on the types of income being reported, and the rules on backup withholding - when it's applicable and how it's reported.

FAQs regarding Tribal Issues vs. Tribal Member Issues
Insights into tribal government's federal tax obligations and responsibilities regarding income, employment taxes and information returns. Conversely, the individual tribal member's obligations and responsibilities regarding income derived from land, general welfare payments, and per capita distributions.

Page Last Reviewed or Updated: 04-Mar-2015