How can a business elect to participate in ATIP?
Employers use the Form 8027 to elect to participate in ATIP on an annual basis. Employers may have some establishments that participate in ATIP and some that do not. Employers are required to file all necessary Forms 8027 according to the Form 8027 instructions, and to elect ATIP participation for an establishment, the employer must send a copy of the Form 8027 with the ATIP participation box checked to: Internal Revenue Service 201 West RiverCenter Boulevard Stop 5701-G Attention Employment Tax/ATIP Coordinator Covington, KY 41011 Establishments not required to file Form 8027 (generally establishments with less than 10 employees) should complete lines 1 through 5 of the Form 8027, check the ATIP participation box and mail to the above address.
