Yes your suppose to claim your tips every night but there are ways around it. The IRS figures your going to make a certain amt per hour in tips, add a little to that figure, and thats what gets claimed.
I'll be frankly honest, I don't know a single waitstaff person who has ever claimed all of their tips. Maybe there is someone out there, surely there must be, but it's a legitimate argument that most don't claim it all.
The IRS mandates (or at least did at the time I waited tables) that 8% of gross sales be reported. Restaurants vary as to how they go about this. Some just take a flat 8% off the sales and divide it by the waiters/waitresses who worked that day or divide it then by hours worked and waitstaff, etc... Others require weekly tip reports. One I know of had the waitstaff figure up only their sales for the day and they then turned in 8% of only their sales each and every shift they worked (much fairer system really).
Some restaurants allocate tips on the W2's at the end of the year, others don't.

I'm getting the biggest kick out of the DIS tonight.
(that emoticon doesn't quite work here - but there is a pot and it's a black kettle!)

