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Revision as of 02:43, 22 September 2024
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Regarding egg donors and sperm donors there was an IRS PLR, private letter ruling, saying prior to deductible for moms and dads as a medical price. Since infertility is a medical condition, helping along getting pregnant could be construed as medical really care.
The employer probably pays the waitress a very tiny wage, and also allowed under many minimum wage laws because this lady has a job that typically generates help. The IRS might therefore argue that my tip is paid "for" the business. But I am under no compulsion to leave the waitress anything. The employer, on the other half hand, is obliged to pay for the services his workers render. I absolutely don't think the exception under Section 102 provides. If the tip is taxable income to the waitress, it is under the principle of Section sixty one.
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