Uncle Sam Audits Vegas Tips: GITCA Comment Call!
Published Date: 3/10/2025
Notice
Summary
The IRS is asking for feedback on the Gaming Industry Tip Rate Compliance Agreement (GITCA), which helps casinos and gaming businesses follow tip reporting rules and avoid disputes. This program sets minimum tip rates and simplifies paperwork for employers and employees. Comments are due by May 9, 2025, and there are no changes to the current rules or costs right now.
Analyzed Economic Effects
3 provisions identified: 1 benefits, 1 costs, 1 mixed.
GITCA sets minimum tip rates
The Gaming Industry Tip Rate Compliance Agreement (GITCA) establishes minimum tip rates for participating tipped employees in specified occupational categories under Revenue Procedure 2007-32. If you work as a tipped employee in a participating casino or gaming business, the GITCA can determine a minimum tip rate that applies to your occupation.
Paperwork and reporting burden for gaming employers
Gaming businesses that participate in GITCA must complete agreements, annual reports, and recordkeeping as detailed in Revenue Procedure 2007-32. The IRS estimates 710 respondents, with an average of 14 hours and 44 minutes per respondent and a total annual burden of 10,467 hours.
Employee participation threshold determines coverage
Under the GITCA Program, the employer and the IRS agree on a threshold level of participation by the employer's employees that determines which employees are covered by the agreement. This threshold affects whether you, as an employee, are included in the GITCA minimum tip-rate rules and reporting arrangements.
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