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[imjpwutup]

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[Carl]

https://www.irs.gov/businesses/small-businesses-self-employed/tip-recordkeeping-and-reporting

[Carl]

tips are tips. Doesn't matter if you're a waiter, cab driver, or doorman at the Ritz. All income is reportable.

[Carl]

Well, there is no IRS publication that is specifically and explicitly for each individual possible scenario of the thousands of scenarios possible where one can receive tips. If you're self-employed, then tips are included as a part of your general business income. Otherwise, they're reported in box 1 of your W-2. If you read the title in box 1 of a W-2, it clearly states, "wages, *TIPS*, other compensation"