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GITCA is a Partnership...
...between the gaming industry and the IRS to promote tax
compliance among tipped employees. Join Leaders from
your industry that are already enjoying the benets!
This voluntary tip reporting compliance program is
administered under Revenue Procedure 2007-32.
Your GITCA Territory Contacts
East Territory
CT DC DE MA MD ME NC NH NJ NY PA RI SC
VA VT
Terri L. Vrabel
(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[email protected]
(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.Huf[email protected]
(408) 283-1534
Indian Tribal Governments
All States with Indian Tribal Gaming
Laurie Brunette
Laurie.P[email protected]
(405) 297-4496
National Tip Reporting Compliance
Tammy Wise
Senior Program Analyst
Tammy[email protected]
110 City Parkway
Las Vegas, NV 89106
(702) 868-5201
Walter Budzinski
Senior Program Analyst
Walter[email protected]
110 City Parkway
Las Vegas, NV 89106
(702) 868-5203
Step into the future…
• Be a leader in your industry
• Reduce payroll administration burden
• Enjoy the benets of tip audit protection
… the future is now!
Gaming Industry Tip
Compliance Agreement | GITCA
National Tip Reporting Compliance Program
Publication 4932 (Rev. 2-2016) Catalog Number 57822U
Department of the Treasury Internal Revenue Service www.irs.gov
Protect your business and your employees from tip
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
The GITCA Program...
…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:
R Establish average tip rates for tipped employees in
specified occupational categories
R Maintain a threshold level of participation by the
employees
R Use financial and payroll information technologies
to reduce the administrative burden of tip reporting
compliance
R 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 benets 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!
R GITCA participants deemed compliant with Internal
Revenue Code 6053 employer tip reporting
requirements and
R Will not incur unplanned financial liabilities, penalties, or
interest from unexpected tip examinations
… and all you have to do is
R Use agreed upon tip rates for participants
R Maintain 75% participation of eligible
employees
R Maintain signed employee agreements and
other required records
R Provide annual tip reports to the IRS
That’s right...
...Tip Audit Protection for compliant GITCA participants! Now you can
focus on the future….not the past
How does it benefit your employees?
Participants have tip audit protection and…
R Tip logs are no longer necessary
R Increased W-2 reported income may improve qualifying
for personal loans to buy a home or new car
R Increased Social Security and Medicare benefits
R Increased Workers Compensation or Unemployment,
Disability and Life benefits
Nonparticipants who do not report
their tips may be audited!
Non participating employees must
R Report all their tips
R Maintain daily records of all tips received
R 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
The future is now...
Be a leader and join today
