Do I need to declare tips from bartending?

This answer was provided by Mark Misselbeck, Levine Katz Nannis & Solomon PC, Needham.

Q: I am a part-time bartender. Do I need to declare all tips? --Deb, South Boston

A: Every Taxpayer is required to report all of their income, full or part time, from whatever source. The IRS has at various times over the years audited bars, restaurants and casinos specifically to track tip reporting. You should report tips received to your employer on Form 4070 0r, if you choose to take care of your social security taxes, yourself, on Form 4170 prepared and filed with your Form 1040.