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Old 06-29-2023, 09:01 AM
Bill14564 Bill14564 is offline
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Quote:
Originally Posted by retiredguy123 View Post
If it is done correctly, a tip placed on a credit card should not go into the server's paycheck. It should be paid directly to the server and not taxed. The server only pays tax on their tips based on the "allocated" tip amount that appears in Box 8 of their W-2 form.
Not exactly.

All tips received by the server should be reported by the server to the employer, taxed as wages, and included on the W-2. It might be that tips on credit cards are automatically considered to be reported without any other action of the employee but I haven't looked into that. All tips *should* be reported and taxed but that doesn't always happen.

Allocated tips on the W-2 are something different. Allocated tips are based on 8% (usually) of a restaurant's gross receipts. The total amount is allocated to each tipped employee based on an IRS formula. The allocated amount on the W-2 is the difference between their reported amount and their portion of the 8%. The employee has the choice to pay taxes on their allocated amount or to provide evidence that they did not receive that amount.

IRS: Tip Recordkeeping & Reporting
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Last edited by Bill14564; 06-29-2023 at 09:10 AM.