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Information for Industries Where Tips are Customary

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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.

Market Segment Understandings
Information on voluntary compliance agreements which are designed to enhance tax compliance among tipped employees.


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Page Last Reviewed or Updated: 07-Jul-2016