Articles for tipped workers

Practitioner guides

Plain-English guides on the No Tax on Tips deduction, IRS substantiation, and the mechanics of how restaurant pay actually works.

Auto-grats don't count. Service charges don't count. Here's what does — and which 71 occupations qualify.

What the IRS expects from your daily log, and the fastest way to keep one.

The difference between an employer report and your contemporaneous record.

Cash is the hardest part to substantiate. Here's a system that holds up.