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Filing an taxes return is a job that rolls around once a year so keeping track of requirements and guidelines is key in order to some successful season. Whether you're just getting started or in the centre of the process guidelines 10 things you must know about taxation's.
The employer probably pays the waitress a small wage, can be allowed under many minimum wage laws because this lady has a job that typically generates tips. The IRS might therefore argue that my tip is paid "for" the employer. But I am under no compulsion to leave the waitress anything. The employer, on the other hand hand, is obliged to pay the services his workers render. I absolutely don't think the exception under Section 102 can be. If the tip is taxable income to the waitress, it's just under the general principle of Section 61.
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