Employer-Designed Tip Reporting Program (EmTRAC) for the Food and Beverage Industry

Information is required by the Internal Revenue Service in its compliance efforts to assist employers and their employees in understanding and complying with section 6053(a), which requires employees to report all their tips monthly to their employers.

The latest form for Employer-Designed Tip Reporting Program (EmTRAC) for the Food and Beverage Industry expires 2023-03-31 and can be found here.