Attributed Tip Income Program (ATIP).   The IRS is expanding its Tip Rate Determination/Education Program (TRD/EP), by offering employers in the food and beverage industry a new alternative: the Attributed Tip Income Program (ATIP). ATIP is designed to promote compliance related to reporting tip income while reducing filing and recordkeeping burdens. There is no contract to sign and participation is voluntary. Also, participation in ATIP would eliminate certain employee recordkeeping for participating employees. To participate in the program, you will need to check the box marked “Attributed Tip Income Program (ATIP)”on the front of Form 8027 and notify the IRS. For complete details on qualifications and recordkeeping requirements, you must see Rev. Proc. 2006-30, 2006-31 I.R.B. 110 at www.irs.gov/pub/irs-irbs/irb06-31.pdf.