1329.1 Do cash tips count as wages?
Cash tips you receive in the course of employment by any one employer are wages if the tips total $20 or more in a calendar month. This includes tips you receive:
Directly from customers;
From charge customers that are paid by your employer to you; and
Under a tip-splitting arrangement.
1329.2 Do non-cash tips count as wages?
Non-cash tips, such as passes, tickets, or services, do not count as wages.
Note: A club, hotel, or restaurant may require customers who use its dining or banquet rooms to pay a service charge, that is given to the employees. The employee's share of this service charge is not a tip. It is part of wages paid to the employee by the employer.
(For special rules concerning employee tip reporting to employers and payment of FICA tax on tips, see §1408.)