Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income

 

Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

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
Treatment of Upfront Payments to Restaurant Owners From Suppliers Under Supplier Agreements.

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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