Attributed Tip Income Program


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Attributed Tip Income Program

An IRS program in which employers who have tips added to at least 25% of their gross receipts use a predetermined formula to assume how much tipped employees likely are making from these tips. This amount is taxed by the IRS. ATIP does not require employees to self-report their tips. However, in order to participate, at least 75% of tipped employees, in addition to the employer, must agree to it.
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