The tips deduction lands on a tax return, which means it is decided by figures that were recorded months before anybody claims it. Send last year's return over and Steven Palmieri reads it before you talk, so the twenty minutes goes on what the deduction changes for you and for your staff, and on what needs correcting in payroll and tip reporting before the year-end forms go out. Bring a payroll report and the quarterly payments too if you have them, because how tips were recorded during the year usually says more than the return does. No charge, and nobody chases you afterwards.