There are three times that this is an issue.
- Inside box 7 of the form, for example, you find all the tips you received and reported to your employer during the tax year. Tips count as taxable income.
- Box 8 Allocated tips Allocated tips are amounts your employer assigned to you in addition to the tips you reported. This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount.
- Tips that you have earned that have not yet been reported at all. You would have had to keep track of this amount yourself.
Please see this Help article for Form 4137.