Employer's Annual Information Return of Tip Income and Allocated Tips are sent to the Service by filers to fulfill their requirement to make annual reports to the IRS on receipts from food or beverage operations and tips reported by employees and provide their taxpayer identification number (TIN). The returns must be converted to an electronic data record for use by the Service. Input of data present and validation of the data records during conversion of these paper returns to electronic data records is required.

Authority for these procedures is found in Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC). The IRC has been amended by acts, public laws, treasury determinations, rules, and regulations.

All policy statements for Submission Processing are contained in IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities.

The Operations manager is responsible for securing, assigning and providing training for the staff needed to perform the task required throughout this instruction.

The Planning and Analysis Staff is responsible for providing feedback and support to local management to achieve and effectively monitor scheduled goals

The team manager/lead is responsible for and assigning, monitoring and controlling the work flow to accomplish timely completion of the tasks required throughout this IRM.

The team employee is responsible for applying the instruction present to the assigned task on the ISRP system to accurately convert paper data to electronic data record for proper posting for use by the Service.

Program Reports: Below are a list of reports to use to show receipts, production and inventory for the paper return to electronic data conversion process. These reports will be utilized to report and monitor daily and weekly status of the program to completeness.

Program Effectiveness: Goals will be measured utilizing standard managerial reports by documents processed per hour and completion of each function compared to the established schedule for completion each week. Each functionality is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates.

Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager.

Local reports may be utilized to establish additional information for maintaining daily program control. Local reports do not replace the established official reports and required production reports

The following is a list of the acronyms that are used in this IRM section, this IRM uses prompts for data entry and are defined in the charts.

The following table lists the IRM primary sources of guidance on the processing of paper filed Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips.

Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area

The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), and the following site for additional information about the Taxpayer Bill of Rights.

Control data will be transcribed from Form 1332, Block and Selection Record.

Data will be transcribed from Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Data will be transcribed from the error register in the case of error correction input. Form 8027 , Employer's Annual Information Return of Tip Income and Allocated Tips and the error register will only be transcribed at the Cincinnati Submission Processing Campus.

The following table illustrates the forms, program numbers and format codes:

Form 8027

Error Register