I have been telling people that as well and they have mentioned that they have no control over that. A few clients have expressed that the employer tells them that everything needs to be reported. I have been handing out 4070 forms to clients that believe their employer has over reported tips. I also have clients says that they need to report a percentage of sales so the employer reports the tips for them and there is no control over what tips are reported on line 7 of the W2. I have just been struggling with trying to explain to clients that if we change any numbers they should expect a love letter from the IRS.