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IRS Revises Specifications for Electronic Filing of Tip Reporting Form

OCT. 9, 2012

Rev. Proc. 2012-37; 2012-41 I.R.B. 449

DATED OCT. 9, 2012
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Citations: Rev. Proc. 2012-37; 2012-41 I.R.B. 449

Supersedes Rev. Proc. 2011-51

[Editor's Note:

To view Rev. Proc. 2012-37, see Doc 2012-20751.

]

The IRS has revised (Rev. Proc. 2012-37, 2012-41 IRB 449) specifications for the electronic filing of Form 8027, "Employer's Annual Information Return of Tip Income and Allocated Tips, Electronically." The revenue procedure supersedes Rev. Proc. 2011-51.

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