That's exactly what I plan to do. The issue is the software. If I add it directly on Part III I can't get it to flow to 1-A by entering on line 5 or 6. If you enter it on line 5, then it will add the tip income to the 1040, which is just the opposite I'm trying to do. I've found one solution, it's not exactly correct, but to get the software to cooperate, I've slected the "RRTA tips" under the drop down on box 14, which then forces to put the amount on line 1 under Part III, then everything flows correctly.