Allocated Tips Reporting Requirements. The Employer shall report on Forms W-2 issued to Nonparticipating Employees tips allocated pursuant to section 6053 of the Code. The Employer is not required to report allocated tips on Forms W-2 issued to Participating Employees. In addition, the Employer is not required to complete the portion of Form 8027 related to tip allocations to Participating Employees.
Appears in 3 contracts
Sources: Gaming Industry Tip Compliance Agreement, Gaming Industry Tip Compliance Agreement, Gaming Industry Tip Compliance Agreement