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If you're asking "is it legal to commit tax fraud", then ... no, it's not.

There's a box on the Federal form 1040 (and 1040A, and 1040EZ) that says "Wages, Salaries, and Tips". If you don't include all your tips in this amount, then you're committing tax fraud.

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Q: As a waiter do you have to claim all you made?
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