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What does an employer do if an employee also reports tips to his employer in addition to the attributed tips in the same calendar year?

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What does an employer do if an employee also reports tips to his employer in addition to the attributed tips in the same calendar year?

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If an employee reports actual tips to the employer for any payroll period, the employer must provide the employee a statement specifying which amounts in the W-2 are from attributed tips. The actual tips are also treated as wages.

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