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The employer probably pays the waitress a quite small wage, which is allowed under many minimum wage laws because she gets a job that typically generates help. The IRS might therefore consider that my tip is paid "for" the employer. But I am under no compulsion to leave the waitress anything. The employer, on the other side hand, is obliged to meet the services his workers render. Liked working out don't think the exception under Section 102 can be applied. If the tip is taxable income to the waitress, it is simply under total principle of Section 61.

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