You tough every day and yet again tax season has come and it looks like you are going to get high of a refund again this year. This could be a good thing though.read to.
The employer probably pays the waitress a very little wage, that allowed under many minimum wage laws because he has a job that typically generates help. The IRS might therefore debate that my tip is paid "for" the business. But I am under no compulsion to leave the waitress anything. The employer, on the other guitar hand, is obliged for the services his workers render. Glad don't think the exception under Section 102 applies. If the tip is taxable income to the waitress, it is simply under the general principle of Section sixty one.
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