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Federal forms, ICRs, and supporting documents

Information Collection Request

EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS - TRANSMITTAL OF EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS

ICR 198905-1545-019 · OMB 1545-0714 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
130442 EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS - TRANSMITTAL OF EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS Form Migrated
ICR Details
1545-0714 198905-1545-019
Historical Active 198607-1545-002
TREAS/IRS
EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS - TRANSMITTAL OF EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS
Revision of a currently approved collection   No
Regular
Approved without change 08/16/1989
Retrieve Notice of Action (NOA) 05/16/1989
Approved for use through tax year 1989. In preparation for the next request for OMB clearance, the Department should propose one or more alternative methods for the allocation of tips which an employer could use to reduce the burden of allocation following the gross receipts method. At least one of the proposed alternatives should provide a methodology for selecting sample payroll periods to be used by the employer to estimate the allocation of tips received by employees. The Department also may choose to propose an alternativ which makes use of reported credit card charges. The Department and the Internal Revenue Service should be prepared to discuss the samplin and any other proposed alternatives by October 1989. You may omit printing the expiration date on this form. Also, you may continue to use this form for previous years.
  Inventory as of this Action Requested Previously Approved
12/31/1990 12/31/1990 07/31/1989
52,050 0 52,050
328,865 0 10,483
0 0 0
TO HELP IRS IN ITS EXAMINATION OF RETURNS FILED BY TIPPED EMPLOYEES, LARGE FOOD OR BEVERAGE ESTABLISHMENTS ARE REQUIRED TO REPORT ANNUALLY INFORMATION CONCERNING FOOD AND BEVERAGE OPERATIONS RECEIPTS, TIPS REPORTED BY EMPLOYEES, AND IN CERTAIN CASES, THE EMPLOYER MUST ALLOCATE TIPS TO CERTAIN EMPLOYEES.
None
None
No
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 52,050 52,050 0 0 0 0
Annual Time Burden (Hours) 328,865 10,483 0 0 318,382 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
05/16/1989