Publication 4932 — Gaming Industry Tip Compliance Agreement (GITCA)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p4932.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

...between the gaming industry and the IRS to promote tax compliance among tipped employees. Join Leaders from your industry that are already enjoying the benefits!

This voluntary tip reporting compliance program is administered under Revenue Procedure 2007-32.

audit...join today!

To learn more about the voluntary agreement program, access the irs.gov website at Market Segment Understandings (MSU).

For Indian Tribal Governments, go to: www.irs.gov/govt/ tribes

Your GITCA Territory Contacts

East Territory CT DC DE MA MD ME NC NH NJ NY PA RI SC

VA VT

Terri L. Vrabel Terri.L.Vrabel@irs.gov

(717) 840-6035

Mid-States Territory AL AR FL GA IA IL IN KS KY LA MI MN MO

MS ND NE OH SD TN WI WV

Jennifer L. Cunningham Jennifer.Cunningham@irs.gov

(304) 561-3011

West Territory AK AZ CA CO HI ID MT NV NM OK OR TX

UT WA WY

Sharon S. Huff Sharon.S.Huff@irs.gov

(408) 283-1534

Indian Tribal Governments All States with Indian Tribal Gaming

Laurie Brunette Laurie.P.Brunette@IRS.Gov

(405) 297-4496

National Tip Reporting Compliance

Tammy Wise Senior Program Analyst Tammy.G.Wise@IRS.Gov

110 City Parkway Las Vegas, NV 89106

(702) 868-5201

Walter Budzinski Senior Program Analyst Walter.H.Budzinski@IRS.Gov

110 City Parkway Las Vegas, NV 89106

(702) 868-5203

Publication 4932 (Rev. 2-2016) Catalog Number 57822U Department of the Treasury Internal Revenue Service www.irs.gov

…is a voluntary tip reporting program that has been successfully implemented by hundreds of casinos nationwide who are leaders in the gaming industry.

...provides a voluntary compliance agreement designed specifically for the gaming industry to promote tax compliance among tipped employees and establish tip rates for all participating employees.

How does it work? Under this program, the gaming industry Employer and IRS work together to:

RR Establish average tip rates for tipped employees in specified occupational categories

RR Maintain a threshold level of participation by the employees

RR Use financial and payroll information technologies to reduce the administrative burden of tip reporting compliance

RR Receive an IRS commitment not to perform tip examinations of participating employers and employees who comply with the GITCA provisions

GITCA is a partnership between You and the IRS! This partnership originated in Las Vegas and has expanded across the United States, as both employers and employees realize the many benefits it has to offer.

Who is eligible to participate? All gaming employers and their tipped employees and all tipped outlets owned by the gaming establishment.

How does this benefit you? ...Tip Audit Protection!

RR GITCA participants deemed compliant with Internal Revenue Code 6053 employer tip reporting requirements and

employees

other required records

How does it benefit your employees? Participants have tip audit protection and…

RR Tip logs are no longer necessary

RR Increased W-2 reported income may improve qualifying for personal loans to buy a home or new car

RR Increased Social Security and Medicare benefits

RR Increased Workers Compensation or Unemployment, Disability and Life benefits

Nonparticipants who do not report

their tips may be audited!

Non participating employees must

RR Report all their tips

RR Maintain daily records of all tips received

RR Report all tips that total $20 or more to their employer in a written statement by the 10th day of the month after the month they received the tips