Small Business and Self-Employed One-Stop Resource
This section provides general small business information useful in all
industries and professions. It includes links to small business products,
employment taxes, electronic filing and paying, taxpayer burden reduction,
abusive tax avoidance transactions, and many other topics.
Issue Management Resolution System
The IRS Stakeholder Liaison (SL) function has established the Issue Management
Resolution System (IMRS). When stakeholder organizations notify the IRS of
concerns about IRS policies, practices and procedures, SL researches the issues
to bring about resolution.
Industries and Professions
Specific tax information for Agriculture, Automotive, Construction,
Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate, Restaurants,
Tax Professionals, and other industries.
Pub 531 – Reporting Tips
This publication is for employees who receive tips.
Publication 3144 – Tips on Tips for Employers (PDF)
A Guide to Tip Income Reporting for Employers in Businesses Where Tip Income is
Customary
Publication 3148 – Tips on Tips for Employees (PDF)
A Guide to Tip Income Reporting for Employees Who Receive Tip Income
(Spanish
(PDF))
Publication 1244 – Daily Tip Record (PDF)
Employee's Daily Record of Tips and Report to Employer
You can use IRS Publication 1244 to record your tip income.
(Spanish
(PDF))
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