As mandated by the Internal Revenue Service, every employer that operates an establishment where tipping is customary and where more than 10 employees who work longer than 80 hours were normally employed on a typical business day during the preceding calendar year, must file Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, on an annual basis.
As mandated by the US Department of Labor, covered employers must file Form WH-200 in order to obtain authority to employ more than six full-time students at subminimum wages.