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Partner works at restaurant, earns tips

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    Partner works at restaurant, earns tips

    Restaurant is operated as a partnership

    One partner works at the restaurant

    He is not on the payroll, because that's not how it works

    His compensation is either guaranteed payments or distributions, both of which are reported on Schedule K-1

    Partner often works in the role of a server

    And often receives tips

    How are the tips reported?

    My thinking is that perhaps the tips should be included in the partnership's gross income
    and then treated as a guaranteed payment and reported on Schedule K-1

    Anyone have any other ideas?

    BMK
    Burton M. Koss
    koss@usakoss.net

    ____________________________________
    The map is not the territory...
    and the instruction book is not the process.

    #2
    What else?

    I haven't run into this either, but I would concur with you. Partner is not to be on payroll for partnership, so how else would you report this?

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      #3
      Just a thought

      What about Form 4137?
      I would put a favorite quote in here, but it would get me banned from the board.

      Comment

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