Also see:
https://ttlc.intuit.com/questions/2828634-my-wife-is-a-waitress-and-paid-1300-in-tip-out-for-the-yea...
https://ttlc.intuit.com/questions/4778470-employers-taxing-full-tips
https://www.irs.gov/faqs/interest-dividends-other-types-of-income/tips/tips
