I work at a restaurant in California. My hourly wage is $12, the current minimum. The majority (~60 of 80) of the hours of my paycheck are of a job that is strictly hourly, no tips (bussing tables.) The remainder are of serving or bartending, which both are hourly tips. I understand that tips are considered wages by the IRS, and therefor during the times that I work a tip based job, my hourly wage is reduced based on the volume of tips I receive. However, the hours for both job types are being lumped together and my tips are being taxed against all of my hours working. Even the hours I work bussing tables, in which I do not receive tips.

My main question is: Is this correct for my tips to be taxed against both job descriptions even though the majority of hours I work I am not receiving tips? If not how do I approach, or how should it be taxed?

If you feel I should consult a CPA or lawyer I will. Your time is very much appreciated. Thank you.