Restaurant Tax Center

IRS_weblink_medium_BLUETax Tips – Restaurant
This section provides general tax information including employment taxes, and information returns.

Avoiding Problems – Restaurant
This section will assist you in choosing an accounting or depreciation method plus help on managing your payroll.

Tax Laws and Regulations – Restaurant
This page provides links to recent revenue rulings and court cases, legal determination of business use of the home and other regulations for the small business.

Trends and Statistics – Restaurant
According to Bureau of Labor Statistics (BLS) data, 4 percent of all employed men, 6 percent of all employed women and 20 percent of all employed teenagers worked in food-preparation and foodservice occupations in 1998.

Related Links – Restaurant
This page provides you links to sites that have specific information dealing with Restaurants.

Restaurant and Bars Forms and Publications
The links on this page provide Restaurant industry forms and publications.

Credit for Portion of Employer Social Security Paid with Respect to Employee Cash Tips (IRC 45 B Credit)
Are you getting the credit you deserve?

Market Segment Understandings (MSU)
The MSU Program, first introduced in 1993, is a means of enhancing tax compliance while reducing taxpayer burden. This Program envisions that the IRS and taxpayers in particular market segments, work together to improve tax compliance in those areas through educational efforts and other collaborative approaches rather than through traditional audit techniques.

Audit Technique Guide – Retail Industry (PDF)
Chapter 4 contains Examination Techniques for the Food and Beverages Industries (Restaurants and Bars)

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