rp-09-53.pdf

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Part III

Administrative, Procedural, and Miscellaneous

26 CFR 31.6053-1: Report of tips by employee to employer.

Rev. Proc. 2009-53

SECTION 1. PURPOSE
The purpose of this revenue procedure is to extend the Attributed Tip Income
Program (ATIP) for two additional years. The requirements for participating in ATIP are
set forth in Rev. Proc. 2006-30, 2006-2 CB 110.
SECTION 2. BACKGROUND
.01 ATIP is a reporting alternative for employers in the food and beverage
industry designed to promote compliance by employers and employees with the
provisions of the Internal Revenue Code governing tip income, to reduce disputes on
audit, and to reduce filing and recordkeeping burdens.
02. Rev. Proc. 2006-30 established ATIP as a pilot program available for the
three calendar years beginning on or after January 1, 2007. The Service has
determined that the ATIP pilot program should be extended.
SECTION 3. EXTENSION OF ATIP
Section 11.02 of Rev. Proc. 2006-30 provides that ATIP will sunset on December
31, 2009. This revenue procedure extends ATIP for two additional years. ATIP will now
terminate on December 31, 2011, unless the Service issues further guidance extending
the term. Notwithstanding the foregoing, the Commissioner of Internal Revenue may

terminate ATIP at any time.
SECTION 4. EFFECT ON OTHER DOCUMENTS
Rev. Proc. 2006-30 is modified to extend ATIP for two additional years. With the
exception of this extension, requirements for ATIP as set forth in Rev. Proc. 2006-30
remain unchanged.
SECTION 5. EFFECTIVE DATE
This revenue procedure is effective immediately.
SECTION 6. PAPERWORK REDUCTION ACT
An agency may not conduct or sponsor, and a person is not required to respond
to, a collection of information unless the collection of information displays a valid OMB
control number. This revenue procedure does not impose any new information
collection. The Office of Management and Budget (OMB) previously approved the
information collection requirements contained in Rev. Proc. 2006-30 under control
number 1545-2005.
The collection of information is in Rev. Proc. 2006-30, section 4, titled Employer
Participation in ATIP. This information is required to evaluate the suitability of the
Reporting Program for the particular taxpayer. The collection of information is required
to obtain the benefits described in Rev. Proc. 2006-30. The likely respondents are
businesses or other for-profit institutions.
SECTION 7. CONTACT INFORMATION
The principal author of this revenue procedure is Linda L. Conway of the Office of
the Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities).
For further information regarding ATIP, contact the IRS Business and Specialty Tax

Line at (800) 829-4933 or e-mail Tip.Program@irs.gov.