(Continued from page 1) What led to this rule change? The IRS, for a long time, has been trying to crack down on the under-reporting of tip income. Back in the day, of course, if you were a waiter or waitress, you wanted to make sure you got your tips in cash and you didn’t report them and just pocketed them. That’s all kind of gone now with credit cards; there is a lot of better reporting and better tracking. The IRS has had more stringent reporting requirements. People need to ...

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