Federal housing law
0722 Publ 4936 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p4936.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Your GITCA Territory Contacts
Area by State
AR CT DC DE IA IL IN KS KY LA MA MD ME MI MN MO MS NH NJ NY
OH PA RI TN VA VT WI WV
Leann Danner E.Leann.Danner@irs.gov 2850 NE Independence Ave Lee’s Summit, MO 64064
(816) 966-2433
Area by State
AK AL AZ CA CO FL GA HI ID MT NC ND NE NV NM OK OR
SC SD TX UT WA WY
Sharon S. Huff Sharon.S.Huff@irs.gov 55 South Market Street, HW 3882-SH San Jose, CA 95113
(408) 283-1534
National Tip Reporting Compliance
Walter Budzinski Senior Program Analyst Walter.H.Budzinski@irs.gov
110715 David Taylor Drive Charotte, NC 28262
(702) 548-4140
Jennifer L. Cunningham
Senior Program Analyst Jennifer.Cunningham@irs.gov
150 Court Street Charleston, WV 25301
(304) 561-3011
Indian Tribal Governments
Laurie Brunette
Tax Analyst Laurie.P.Brunette@irs.gov
55 North Robinson Oklahoma City, OK 73102
(405) 982-6623
Publication 4936 (Rev. 7-2022) Catalog Number 57823F
Department of the Treasury Internal Revenue Service www.irs.gov
Your Tip Coordinator can assist you in…
...maintaining your GITCA
Rates for new venues via comparables or actual financials
Rates for new tipped positions
Extensions and Addenda
Rate Reduction Requests
Rate Reviews to update rates
Year-end Compliance Reports
Elevate concerns to Program Manager
… securing a new GITCA
Introduce GITCA Program to management and employees
Discuss various rate review methods
Provide technical support and workshops
Conduct Employee Meetings to boost participation in the Program
… expanding the Program
Coordinate meetings with the Agency and gaming industry
Conduct educational outreach
Develop educational materials about the many benefits
Our Streamlined Rate Review Process …
… is less intrusive and limits
IRS Presence
Human Resources
Information Document Requests
… offers you the opportunity to calculate tip rates using customized templates we provide. Some examples are...
Restaurants
Buffets/Brunch
Poker Dealers
Slots – Floor Attendants
Cage
Keno
Baggage Handler
Coat Check Attendants
Valet Parking Attendants
Bellman
Shuttle/Limo
Bars – Comp/Retail
Salon/Spa
Golf (all positions)
See www.IRSVideos.Gov/Webinars Search: “Tip Reporting” for Webinars on tip agreement employers and completing year-end reports correctly.
Employee Presentations for Tip Agreements with Tip Rates
Employer-Computed Tip Reporting Process Certification for Gaming Industry Tip Compliance Agreement
Form 8027 and Large Food and Beverage Establishments
Tip Agreement Year-End Reporting Obligations
Tip Information for General Audience
Tip Information for the Cosmetology Industry
Annual Reporting....
Form 8027 and Form 14439 ... Assist with preparing and filing annual reports
Answer questions on format and data to include
Facilitate with tip allocation computations for nonparticipating employees
Help correctly report service charges as wages and not as tips
Prepare and file Time and Attendance Report
GITCA Annual Reporting ...
Refer to the GITCA for guidance
IRS sends annual request and format for report preparation
Due by March 31st
Send report to:
or NTRC Program Internal Revenue Service
110 City Parkway Las Vegas, NV 89106
Nonparticipating employees must ...
Report all their tips
Maintain daily records of all tips. See Publication 1244
Report all tips that total $20 or more to their employer in a written statement by the 10th of the month after the month they received the tips