What Could Be The Irs Voluntary Disclosure Amnesty: Różnice pomiędzy wersjami
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Note: The writer is actually a CPA or tax quality. This article is for general information purposes, and will not be construed as tax good advice. Readers are strongly asked to consult their tax professional regarding their personal tax situation.
The employer probably pays the waitress a microscopic wage, that allowed under many minimum wage laws because she gets a job that typically generates practices. The IRS might therefore consider that my tip is paid "for" the business. But I am under no compulsion to leave the waitress anything. The employer, on the other hand hand, is obliged to pay for the services his workers render. That sort of logic don't think the exception under Section 102 applies. If the tip is taxable income to the waitress, it is only under common principle of Section sixty one.
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