Employers in food or beverage
establishments where tipping is customary can claim an income tax
credit for the amount of social security and Medicare taxes paid
(employer's share) on tips, other than tips used to meet the
minimum wage requirement.
US Code:
26
USC 6103 Name of Law: Confidentiality and disclosure of returns
and return information
PL: Pub.L. 110 - 246 15321 Name of Law: Food,
Conservation, and Energy Act of 2008
PL: Pub.L. 110 - 289 3022 Name of Law: Housing and Economic
Recovery Act of 2008
Burden decreased due to Public
Law Statute as shown above which deleted 20 lines and 1 code
reference from Form 8846. New burden decreased by 188,232
hours.
$650
No
No
Uncollected
Uncollected
Uncollected
Uncollected
K. Patilla 202 622-3186
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.