Critter, unless something changed with the TCJA, there is an "expected" amount of tip a server is required to claim/report weather they actually make that much in tips or not, and it's required to be included in box 1 of the W-2. I's an IRS thing and I'm to lazy right now to go searching for the pub. I do know the number is rather low and the only way a server would not meet that minimum is if they were a really bad server - which means they wouldn't last long in the industry anyway.
But if you'll look at the label for box 1 of the W-2, it's labeled "Wages, Tips, Other Compensation". Then box 7 is labeled "Social Security Tips" while box 8 is "Allocated Tips". I don't recall the difference between boxes 7 and 8 though.
