Publication 80 Internal Revenue Bulletin Articles You May Find Useful


Revenue Ruling 2012-18, Tips included for both employee and employer taxes.

This ruling provides guidance for employers and employees in a question and answer format regarding taxes imposed on tips under the Federal Insurance Contributions Act (FICA), including information on the difference between tips and service charges, the reporting of the employer share of FICA under section 3121(q) of the Code, and the section 45B credit.