i can't think of how this is appropriate for anyone. i would assume you get per diem (and that doesn't matter, really...it just matters that you're eligible for per diem). because the deduction you'd already be taking off of the gsa numbers for per diem allowances include tips. there's no legitimate reason to deduct tips separately unless you're just not taking advantage of the real money to be had in deducting the difference between your per diem and the gsa numbers.



If you take a detailed approach in doing your taxes, tips are not included in you per diem. Each overnight city has a $-amount associated with spending your time there. You deduct per diem form all your expenditures accumulated over each overnight, and if you are doing a "smart" job, you will get a higher deductions amount.
I believe tips are earned, as so many people pointed out. I also think most drivers make more money than a regional FO (without tips). For IRS purposed I tip van drivers and maids a set amount for each service provided for each overnight (it might be a little more than they actually see...although that might be unpatriotic and socialist...but it's my money..and I'm the one paying the taxes....and I'm the one given the leeway on reporting my expenses....if you think I'm cheating or cutting corners, I can think of lots more ways I am getting the short end when I sign my check to Uncle Sam)
...But that's just me... and I am cheap...