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FAQs for Indian Tribal Governments regarding Tip Income

These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided.

  1. Are all tips received by an employee taxable income?
  2. Can an employee's credit card tips be held by the employer and then paid to the employee through regular payroll?
  3. What are tips of $20.00 or more while working for any one employer subject to?
  4. What are tips of less than $20.00 while working for any one employer subject to?
  5. What is a tip agreement?
  6. What are the different types of tip agreements appropriate for gaming establishments?
  7. What is the Tip Rate Determination Agreement and how does it relate to Indian tribal gaming and food service?
  8. What is the Gaming Industry Tip Compliance Agreement and how does it relate to Indian tribal gaming and food service?
  9. What are the differences between a TRDA and a GITCA?
  10. What Internal Revenue Code section details the reporting of tips by both the employee and employer?
  11. What is the proper way to report tips on an employee's Form W-2?
  12. What IRC section provides data about statements furnished by employers and reporting requirements for food and beverage operations?
  13. What IRS publications address tip issues for both employee and employers, especially those in the food and beverage industries? 

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Page Last Reviewed or Updated: 06-Dec-2016