Ryan Lane
Senior Finance Writer
MS Accounting
Ryan Lane is a senior finance writer covering taxes, payroll, and small-business finance. Ryan has written hundreds of explainers helping workers and employers make sense of the rules.
Articles by Ryan
FICA Tip Credit Benefits for Large Restaurants 2025
Large restaurants can save up to 7.65% on FICA taxes with the FICA tip credit, available for qualified tip income up to $5 million.
Understanding Form 8027 for Large Food Establishments
Understand Form 8027, an annual information return for large food establishments, and comply with the IRS to avoid penalties.
What Are TTOC Codes? A Complete Guide for Employers
Learn what Treasury Tipped Occupation Codes (TTOC) are, why the IRS requires them, and how to find the right code for your tipped employees.