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Introduction

SECTION 2. BACKGROUND

Internal Revenue Bulletin 2009-49 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 ATIP is a reporting alternative for employers in the food and beverage industry designed to promote compliance by employers and employees with the provisions of the Internal Revenue Code governing tip income, to reduce disputes on audit, and to reduce filing and recordkeeping burdens.

  1. Rev. Proc. 2006–30 established ATIP as a pilot program available for the three calendar years beginning on or after January 1, 2007. The Service has determined that the ATIP pilot program should be extended.

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▸Contents — Internal Revenue Bulletin 2009-49
Internal Revenue Bulletin 2009-49

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