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July 25, 2008
Home » Government » Law Library » Legal Topics » Tip Reporting


Tip Reporting

The National Restaurant Association's Tip Reporting Education Kit has tools to help everyone in the restaurant — from managers to servers — understand tip reporting.

IRS to Offer New Tip Program to Restaurateurs
Find out more about the IRS's new Attributed Tip Income Program, or ATIP, announced July 2006.
• Also: Download NRA's Oct. 10, 2006, Webinar presentation (PowerPoint) on the ATIP

LEGAL RULING: U.S. Supreme Court Rules Against Restaurants in Fior d'Italia Case
Here's what the high court said in its June 2002 ruling.

Tip-reporting basics
Tip reporting rules can be confusing. Here are guidelines for both employers and employees.

IRS tip agreements
The IRS wants you to sign a tip agreement. What do you do?

Table Talk
A panel of experts answered your questions on tip reporting. (Feb. 11-15, 2002)

Tip-reporting tools and resources
You're not on your own. Here are resources.