Gaming Industry Tip Compliance Agreement (GITCA)

ICR 202503-1545-006

OMB: 1545-1530

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2022-03-09
Supplementary Document
2012-08-28
Supporting Statement A
2025-05-20
Supplementary Document
2012-07-02
IC Document Collections
IC ID
Document
Title
Status
18616
Modified
ICR Details
1545-1530 202503-1545-006
Received in OIRA 202201-1545-019
TREAS/IRS
Gaming Industry Tip Compliance Agreement (GITCA)
Extension without change of a currently approved collection   No
Regular 06/30/2025
  Requested Previously Approved
36 Months From Approved 06/30/2025
781 781
11,512 11,512
0 0

The Internal Revenue Service (IRS) designed the Gaming Industry Tip Compliance Agreement (GITCA) to promote compliance by gaming industry employers and employees with the provisions of the Internal Revenue Code (IRC) relating to tip income and to reduce disputes under IRC Section 3121(q). Under the GITCA Program, a gaming industry employer and the Internal Revenue Service (IRS) work together to reach a GITCA that establishes minimum tip rates for participating tipped employees in specified occupational categories, prescribes a threshold level of participation by the employer's employees, and reduces compliance burdens for the employer and enforcement burdens for the IRS.

US Code: 26 USC 6053(a) Name of Law: Reporting of Tips-Reports by Employees
  
None

Not associated with rulemaking

  90 FR 11652 03/10/2025
90 FR 27391 06/26/2025
Yes

1
IC Title Form No. Form Name
Gaming Industry Tip Compliance Agreement Program

  Total Request Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 781 781 0 0 0 0
Annual Time Burden (Hours) 11,512 11,512 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
No
Walter Budzinski 704 548-4140

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
06/30/2025


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