OMB control number
Gaming Industry Tip Compliance Agreement (GITCA)
OMB 1545-1530 ยท TREAS/IRS.
OMB 1545-1530
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.
The latest form for Gaming Industry Tip Compliance Agreement (GITCA) expires 2028-08-31 and is listed under ICR 202503-1545-006.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 [EXT] Poker Gitca.pdf | Public Comments |
 Rev Proc_2020-47.docx | Supplementary Document |
| Rev Proc_2020-47.docx | Supplementary Document |
| Rev_Proc_2003-35_19MAY03.pdf | Supplementary Document |
| Rev_Proc_2003-35_19MAY03.pdf | Supplementary Document |
| 2025 Supporting Statement (1545-1530)-clean.docx | Supporting Statement A |
| 2025 Supporting Statement (1545-1530)-clean.docx | Supporting Statement A |
| Rev. Proc 2007-32.pdf | Supplementary Document |
| Rev. Proc 2007-32.pdf | Supplementary Document |
 Gaming Industry Tip Compliance Agreement Program |
Information collection |