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Version du 10 novembre 2024 à 23:02
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The employer probably pays the waitress a minuscule wage, that allowed under many minimum wage laws because my spouse a job that typically generates help. The IRS might therefore consider that my tip is paid "for" the business. But I am under no compulsion to leave the waitress anything. The employer, on the other side hand, is obliged to repay the services his workers render. Simply because don't think the exception under Section 102 applies. If the tip is taxable income to the waitress, it is simply under total principle of Section 61.
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