other · IRS · Rule · Published 2000-12-13 · Effective 2000-12-13 · 65 FR 77818
Document
Document number
00-31499
Federal Register citation
65 FR 77818
CFR reference
26 CFR 31
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-12-13
Effective date
2000-12-13
Treasury docket
TD 8910
Abstract
This document amends the regulations dealing with the requirement that tipped employees report their tips to their employer. These final regulations permit employers to establish electronic systems for use by their tipped employees in reporting tips to the employer. These final regulations also address substantiation requirements for employees using the electronic system.