Originally Posted by YVR Cockroach

If I understand correctly, servers have to share a substantial portion of their tips with the backroom (bell, kitchen, etc.). In addition the IRS presumes there is a certain amount of tip income based on bill total: A tip-stiffed wait person may have to pay taxes on presumed income even if they got stiff ed the tip (unless it can be proven).

Lots of rules here
https://www.irs.gov/businesses/small...-and-reporting