AS A WORD OF CAUTION, TIPPING IS NO LONGER A TAX WRITEOFF. THERE WAS A COURT CASE 2 OR 3 YEARS AGO TO THAT REGARD. IT IS SEEN AS PART OF YOUR PER DIEM NOW. JUST AS A HEADS UP.

Do whatever you want and blah blah blah about "if you get caught". I'm just letting you know that my tax advisor changed that on me a few years back. She used to include it and now she said she can't.