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Federal forms, ICRs, and supporting documents

OMB control number

Gaming Industry Tip Compliance Agreement (GITCA)

OMB 1545-1530 · 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 can be found here.

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 No material or nonsubstantive change to a currently approved collection 2003-04-23
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 Extension without change of a currently approved collection 2003-01-27
Approved without change
 Extension without change of a currently approved collection 2000-01-27
Approved without change
 New collection (Request for a new OMB Control Number) 1997-01-16