# Electronic Tip Reports
> **IRS** · Final regulations. · Published 2000-12-13 · Effective 2000-12-13 · 65 FR 77818
## Document
- **Document number:** 00-31499
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 77818
- **CFR reference:** 26 CFR 31
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/12/13/00-31499/electronic-tip-reports)
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