IRS.gov: Topic 761: Tips GROUP GRATITUITY Internal Revenue Services: Tips – Withholding and Reporting http://www.irs.gov/taxtopics/tc761.html Topic 761 Internal Revenue Service: Tips – Withholding and Reporting Topic 761. "Tax Topics - Topic 761, Tip Income" GROUP GRATITUITY http://www.irs.gov/taxtopics/tc761.html "Tax Topics - Topic 761, Tip Income" Tax Topics - Topic 761 Tips – Withholding and Reporting Topic 761 – Tips – Withholding and Reporting Internal Revenue Service: Tips -- Withholding and Reporting IRS Tax Topic 761 IRS rules IRS Tax Topic 761 GROUP GRATITUITY Tax Topics - Topic 761 Tips – Withholding and Reporting http://www.irs.gov/taxtopics/tc761.html http://www.irs.gov/taxtopics/tc761.html http://www.irs.gov/taxtopics/tc761.html IRS: Topic 761 - Tips – Withholding and Reporting $20 or more in a calendar month Source: IRS.gov GROUP GRATITUITY IRS: Tips -- Withholding and Reporting Internal Revenue Service: Tips – Withholding and Reporting Topic 761–Tips–Withholding and Reporting "Tax Topics - Topic 761, Tip Income" IRS.gov: Tips - Withholding and Reporting Topic 761–Tips–Withholding and Reporting http://www.irs.gov/taxtopics/tc761.html Internal Revenue Service