Topic 761, Tips – Withholding & Reporting General tax information including rules on reporting and withholding on tips. Tip Recordkeeping and Reporting General tax information on reporting tips. Rev. Rul. 2012-18 – Provides guidance for employers and employees in a question and answer format regarding social security and Medicare taxes imposed on tips, including information on the difference between tips and service charges, the reporting of the employer share of social security and Medicare taxes under section 3121(q), and the section 45B credit. Rev. Proc. 2007-32 – This revenue procedure provides an updated model Gaming Industry Tip Compliance Agreement for use by the Internal Revenue Service and gaming industry employers. The new model agreement has been revised to enhance administration of the GITCA Program by both the employers and the Service and to facilitate and promote the use of current financial information technology in the tip reporting process. Rev. Proc. 2020-47 – This revenue procedure modifies the general procedures used by the IRS to implement the Gaming Industry Tip Compliance Agreement (GITCA) program. The GITCA program allows gaming industry employers to enter into voluntary agreements with the IRS to establish minimum tip rates for tipped employees in specified occupational categories. The GITCA program was established by Rev. Proc. 2003-35 and updated by Rev. Proc. 2007-32 with a new model GITCA. This revenue procedure modifies Rev. Proc. 2007-32 by extending the expiration and renewal term of a GITCA from three to five years. Forms & instructions Form 4137, Social Security and Medicare Tax on Unreported Tip Income Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips Publications Publication 531, Reporting Tip Income PDF Publication 3144, Tips on Tips (A Guide to Tip Income Reporting) for Employer PDF Publication 3148, Tips on Tips (A Guide to Tip Income Reporting) for Employee PDF Publication 3148 (SP), Tips on Tips - A Guide to Tip Income Reporting for Employees Who Receive Tip Income (Spanish version) PDF Publication 4932, Gaming Industry Tip Compliance Agreement (GITCA) PDF Publication 4936, Your Guide to Maintaining and Complying with GITCA PDF Publication 4985, Gaming Industry Tip Compliance Agreement for Tipped Employees PDF Publication 4985 (SP), Gaming Industry Tip Compliance Agreement for Tipped Employees (Spanish Version) PDF Publication 5111, Gaming Industry Tip Compliance Agreement (GITCA) Benefits to Participants PDF Publication 5112, Tip Rate Determination Agreement (TRDA) Benefits to Participants PDF
