Assertion: tip | /r/CapableOf | report to the employer
Facets:
value: by the employee
type: OTHER
Source sentences:
text: Tips reported to the employer by the employee must be included in Box 1 (Wages, tips, other compensation), Box 5 (Medicare wages and tips), and Box 7 (Social security tips) of the employee's Form W-2, Wage and Tax Statement.