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Re:Restaurant workers quit at record rate by notriddle on Wednesday July 21, 2021 @12:53AM (#27902470)
Nope. Tips are their own, special thing described in tax law.

https://www.irs.gov/taxtopics/tc761

Re:Restaurant workers quit at record rate by donatj on Wednesday July 21, 2021 @08:04AM (#27905160)
I’m not saying it’s not the IRS’s position, it certainly is, but there is a pretty clear argument to be made that the IRS is wrong.

https://www.palisadeshudson.com/2013/09/if-gifts-are-not-inc...