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Employes Now Have
To Report Cash Tips
Recent amendments to the Social Security Act require employers to include in employment tax returns “cash dps* reported to them by employees on and after January 1, 1966, James P. Boyle, ” District Director of Internal Revenue for the state of Virginia, Advised today. Forms 941 and 941A, "Employer’s Quarterly Federal Tax Return", will be revised in January, 1966, to provide a column for use by employ ers to list "cash tips" reported by employees. Starting with tbe first quarter in 1966, employers must use this revised Form 941. Printer# producing and employers purchasing substitute Forms 941 A may use uptbeir shelf stocks before they adopt die new official format of this form, said Boyle. If tip income is to be reported on the old Form 941 A, the heading of item 20 should be changed to read "Taxable Tips Report ed"V The Internal Revenue Service will begin issuing revised Forms 941 A during February, 1966. Form# suppliers may no* obtM 1 n reproduction ■' Proo#s of the January, 1966, revision from the Internal; »*•;
Revenue Service, Washington
|VC. 20224, Attention; A:FM:
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