Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Tax Laws and Regulations - Restaurant

Emerging and Other Significant Issues

Smallwares
A new IRS procedure allows restaurant and tavern owners to change accounting methods and expense the cost of replacement dishware, glassware and other items that previously had to be depreciated.

Supreme Court Rules on Income From Tips
The Supreme Court ruled that the IRS can use estimates of tip income from restaurant employees to calculate the employer’s share of FICA taxes on cash tips.

National Restaurant Association Government and Legal Affairs
Up to date information on issues that may impact the industry.

Cost Segregation Issues in the Restaurant Industry
A field directive on the planning and examination of cost segregation issues in the restaurant industry.


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