Springtime can be a taxing time for small-business owners—maybe even more so for restaurant operators, who deal with a sometimes complex set of tax issues. Stacy Gilbert, a partner with accounting firm Citrin Cooperman, points out a few items that you may have overlooked while gathering files for your accountant: Be sure to verify the accuracy of the rate used by your payroll company as the minimum wage in the calculation of the FICA Tip Credit. For this purpose the ...

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