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INSTRUCTIONS FOR COMPLETING THE EMERGENCY MANAGEMENT EXERCISE REPORTING SYSTEM EMERS FORM 95-44 BACKGROUND This version of the Emergency Management Exercise Reporting System EMERS form 95-44 replaces all earlier versions of FEMA form 95-44 and is intended to be the data entry sheet for the Emergency Management Exercise Reporting System computer program currently being revised by FEMA.
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Form 95 44, also known as the 'Annual Information Return of Tip Income and Allocated Tips', is a form used by employers to report tip income and allocated tips for employees.
Employers in the food and beverage industry who operate large food establishments where tipping is customary are required to file Form 95 44.
To fill out Form 95 44, employers must provide information about the establishment, such as name, address, and EIN. They must also report total gross receipts, charged tips, and allocated tips.
The purpose of Form 95 44 is to ensure that employers accurately report tip income and allocated tips, which are subject to taxation.
Employers must report the establishment's name, address, and EIN. They also need to provide details on total gross receipts, charged tips, and allocated tips.
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