Keep a daily record of tips received and tips paid to other workers, and save the documents that explain the amounts. Start with the free tip log spreadsheet or printable PDF. Both are available without an account or email address.
What belongs in the record
IRS Publication 531 describes a daily record with your name, employer and business, workday, cash tips, card tips paid to you, noncash tips, and tips paid to other employees with recipients' names. Cash tips received from coworkers also belong in your record. Service charges treated as wages are separate from tips.
The downloadable worksheet has space for those details, plus notes for dates and adjustments. Its net monetary tips column adds cash tips, card tips, and separately recorded tip shares, then subtracts tip-outs. Noncash gifts stay separate from that monetary subtotal.
An example without double-counting
You receive $80 in cash tips from customers, $190 in card tips, and $10 from a coworker. You pay $35 to support staff. Your net monetary tips are:
$80 + $190 + $10 − $35 = $245.
But if the $190 figure already includes that $10 share, adding it again would overstate the total. The same problem happens when a pooled payout already has tip-outs deducted. Label your figures before doing the arithmetic.
If the card tips are paid in a later paycheck, note both the shift and payout dates. When the payment arrives, reconcile it with the earlier record instead of treating it as a second batch of newly earned tips. A personal earnings log and tax reporting can use different timing rules; use the IRS instructions for reporting.
What happened to Form 4070A?
The IRS classifies Forms 4070 and 4070A as historical and says Publication 1244 became obsolete in 2024. Older copies may still be available, but descriptions that present 4070A as a newly maintained IRS form are outdated. See the reminder in Publication 531.
TipScan's template is an independent worksheet. It is not an IRS form, does not file a return, and does not replace the separate step of reporting tips to your employer.
Choose a record you can keep up with
| Method | Good fit | Habit to build |
|---|---|---|
| Printable sheet | You prefer writing at close | Keep it with your slips; photograph or scan your completed sheets for your own backup. |
| Spreadsheet | You want editable rows and formulas | Save a monthly copy and check that formulas extend when adding rows. |
| TipScan app | You want a calendar and running totals | Review each saved shift and export a copy when needed. Add a sign-in if you want to recover access on another device. |
Use the template for paper or spreadsheets. The TipScan app lets you enter tips and hours and review your totals before saving. Save original photos separately: the app does not currently provide a permanent photo archive.
A short end-of-shift routine
- Save the checkout slip and any pool or payout statement.
- Record amounts received, tip-outs, and the people paid.
- Note whether a figure is gross or already net of a payout.
- Add any pending card-tip payout to your notes.
- Reconcile later payments and correct discrepancies with a dated explanation.
For help interpreting the source numbers, read how to read your server checkout or the Toast Shift Review guide. To compare earnings across shifts, use the hourly wage calculator.
Record-keeping guidance checked against IRS Publication 531 on October 6, 2026. This guide is not tax advice or a determination of the records needed for your individual situation.