Note: The author is not really CPA or tax qualified. This article is for general information purposes, and might not be construed as tax points. Readers are strongly motivated to consult their tax professional regarding their personal tax situation. The employer probably pays the waitress a very tiny wage, and allowed under many minimum wage laws because he has a job that typically generates ends. The IRS might therefore conisder that my tip is paid "for" the business. But I am under no c...