Tip Record Keeping and Reporting Information and resources about reporting tip income Tip Agreements Learn about the different types of agreements you can have with the IRS Other Resources Publication 531, Reporting Tip Income (Web) (Print PDF) Resource for employees who receive tips Publication 3908, Gaming Tax Law and Bank Secrecy Act Issues for Indian Tribal Governments PDF See Reporting Tip Income in Section IV Publication 4268, Indian Tribal Governments Employment Tax Desk Guide PDF See Chapter Four, Tipped Employees