TipFort free tip record worksheets
Reviewed October 8, 2026. Amounts are in US dollars.

Files
- tipfort-tip-reconciliation-template.csv
- tipfort-tip-pool-register.csv

Start here
These are working records, not IRS forms, payroll import files, or a determination
of qualified tips. They do not calculate a tax deduction or replace payroll,
employee tip reports, source receipts, or required employer records.

Open each CSV in a spreadsheet app. Every supplied data row says FICTIONAL EXAMPLE.
Save an untouched example copy, then delete those rows before entering actual
records. Keep the header row. Use internal employee IDs; do not put SSNs, bank
details, or contact information in these worksheets. Keep completed copies private.

These CSVs have no formulas. All example numbers are static. Recalculate the
derived columns whenever you edit inputs. A blank means unknown or not entered;
enter zero only when you have confirmed there was no amount. Resolve missing
records before treating a reconciliation as complete.

Tip reconciliation worksheet
Use one row per employee, location, and shift. Compare the same shift's tips with
the payroll record covering that shift, even when the pay date is later. Identify
the payroll period in the payroll evidence reference. Do not compare a whole
pay period's payroll amount with a single shift's tips.

1. Enter voluntary tips received directly from customers in three mutually
   exclusive columns: cash, card, and other. Other means a voluntary tip not
   already included in cash or card. Exclude noncash gifts from this worksheet.
2. Cash means physical cash here. For federal tax reporting, the IRS term cash
   tips also includes charged tips. This worksheet splits payment methods only
   to reconcile source records; its cash column is not a W-2 reporting total.
3. Gross direct tips = cash voluntary tips + card voluntary tips + other
   voluntary tips. This is a calculated subtotal, not another source amount.
   Do not add it to its three components. A POS total may already include cash
   declarations: reconcile its components instead of adding the POS total again.
4. Record tip-outs and tip-ins separately. Net assigned tips = gross direct tips
   minus tip-outs plus tip-ins. Pool receipts belong in tip-ins, not in direct
   customer tips. Use the pool register to document the transfers.
5. Payroll recorded tips means the tips recorded for that employee and shift,
   after transfers, on the same basis as net assigned tips. It is not gross
   wages or cash actually paid on payday. Keep service-charge wages separate.
6. Discrepancy = net assigned tips minus payroll recorded tips. A positive
   number means this worksheet exceeds the payroll tips; a negative number
   means payroll exceeds this worksheet. Investigate both, document the cause,
   and record any correction or timing difference with evidence.
7. Service charges excluded is a separate control amount. Never add mandatory
   service charges or automatic gratuities to voluntary tip columns. The sample
   assigns each charge to one source row only. Do not repeat a shift-level
   charge total on every employee row. Reconcile distributed service-charge
   wages to payroll separately, outside this tip-only worksheet.
8. Use source references for the POS, cash report, pool record, and payroll
   record. Store actual documents securely. Record who reviewed the row and
   when. The example assumes no processing-fee deductions or other adjustments;
   document and resolve those separately before using matching totals.

Worked example
All three rows refer to the same fictional shift and pool.
- EXAMPLE-E001: 40 cash + 160 card = 200 gross direct tips.
  200 minus 40 tip-out = 160 net assigned. Payroll shows 150: discrepancy 10.
- EXAMPLE-E002: 20 cash + 100 card = 120 gross direct tips.
  120 minus 20 tip-out = 100 net assigned. Payroll shows 100: discrepancy 0.
- EXAMPLE-E003: 0 direct tips + 60 tip-in = 60 net assigned.
  Payroll shows 60: discrepancy 0.
Totals: 320 direct tips; 60 transferred out; 60 transferred in; 320 net
assigned tips; 310 payroll tips; 10 discrepancy. The 50 of mandatory service
charges is excluded from every tip total. Pool transfers do not create new tips.
The 10 discrepancy is intentionally unresolved to demonstrate a review item.
Net assigned tips is an internal worksheet term, not IRS allocated tips (Box 8).

Tip pool register
Use one row per participant, location, shift, and pool. Give each pool a unique
ID and use that ID in the reconciliation worksheet's pool evidence reference.
Record actual duties, amount contributed, amount received, distribution date,
the tip-credit policy, eligibility review, supporting evidence, and reviewer.

Sum contributions and receipts for each location/shift/pool group separately.
For a fully distributed pool, the difference should be zero. The example has
40 + 20 + 0 = 60 contributed and 0 + 0 + 60 = 60 received. If actual amounts
do not balance, trace the difference; do not force a balancing entry. This
simple template assumes same-shift distribution. If timing crosses shifts or
pay periods, retain a separate dated balance and distribution record and verify
the applicable distribution deadline. Do not combine unrelated pools.

The example illustrates arithmetic, not an approved tip-pooling arrangement.
Its policy and eligibility review are intentionally unspecified. Record the
actual policy and review federal, state, and local requirements before use.
Under federal rules, taking a tip credit affects who may join a mandatory pool.
Employers, managers, and supervisors cannot receive other employees' tips from
a pool. Titles alone do not establish duties or eligibility. More protective
state requirements may apply. A balanced register does not establish that a
pool, participant, distribution, or qualified-tip classification is lawful.

Official references
IRS: Tip recordkeeping and reporting
https://www.irs.gov/businesses/small-businesses-self-employed/tip-recordkeeping-and-reporting
U.S. Department of Labor: Fact Sheet 15, Tipped Employees Under the FLSA
https://www.dol.gov/agencies/whd/fact-sheets/15-tipped-employees-flsa
U.S. Department of Labor: Fact Sheet 15B, Managers and Supervisors and Tips
https://www.dol.gov/agencies/whd/fact-sheets/15b-managers-supervisors-tips-flsa