If your pay from your job includes tips, the IRS has a few important reminders about tip income:

Tips are taxable.

Individuals must pay federal income tax on any tips they receive. The value of non-cash tips, such as tickets, passes or other items of value are also subject to income tax.

Include all tips on your return.

You must include all tips that you receive during the year on your income tax return. This includes tips you received directly from customers, tips added to credit cards and your share of tips received under a tip-splitting agreement with other employees.

Report tips to your employer.

If you receive $20 or more in cash tips in any one month, you must report your tips for that month to your employer. Your employer is required to withhold federal income, Social Security and Medicare taxes on the reported tips.

Keep a daily log of tips. You can use IRS Publication 1244, Employee’s Daily Record of Tips and Report to Employer, to record your tips.

WASHINGTON — The Internal Revenue Service is opening the nomination process for membership on the Electronic Tax Administration Advisory Committee (ETAAC). The deadline for submitting applications is April 1.

ETAAC was established as required by the Internal Revenue Service Restructuring and Reform Act of 1998. The purpose of the ETAAC is to provide continued input into the development and implementation of the agency’s strategy for electronic tax administration as well as to provide an organized public forum for the discussion of issues in electronic tax administration.

Nominations of qualified individuals may be made by letter and received from individuals or professional associations. A complete application package includes a nomination, ETAAC application, a short statement of interest and a resume. The application should describe and document the proposed member’s qualifications, past and current affiliations and/or dealings in electronic tax administration. A notice published in the Federal Register dated Feb. 14, 2013, contains more details about the ETAAC and the application process.

Members are approved by Treasury to serve three-year terms, beginning in the fall of 2013. Members must pass an IRS tax compliance check and Federal Bureau of Investigation (FBI) background investigation and may not be federally registered lobbyists.

Questions about the application process can be sent to etaac@irs.gov.