IRS instructions:  Tax owed on tips you did not report to your employer, including any allocated tips shown on your Form(s) W-2 that you must report as income. 

Bold is mine. Is it odd that the IRS states this? Are they really asking for unreported income? 

I rarely get service and tip workers so I really don't know.

Edit:  I am going to assume that my client reported all her tips to her employer.  So, I think column d should report the same amount as column c.

Am I missing something important?