Note: The author is just not a CPA or tax quality. This article is for general information purposes, and need to not be construed as tax points. Readers are strongly inspired to consult their tax professional regarding their personal tax situation. The employer probably pays the waitress a very tiny wage, that allowed under many minimum wage laws because she's a job that typically generates practices. The IRS might therefore conisder that my tip is paid "for" the business. But I am under ...