On your W2 there will be a box that has your declared tips that you will use for reporting your income. Their might be an additional box, often called tip allocation. This is the restaurants calculation based on overall sales and then allotted to each server (usually by hours worked). If this amount is much larger than what you declared you might want to use it. It might mean you owe taxes. This discrepancy often happens if you work lunches exclusively where a lower check average means less tips and you are lumped in with dinner servers where the check average is higher.