Tips income for Solo S corp

How do you run a restaurant with no employees?  Is this a hot dog cart?

---

@Moine wrote:

His W2 reports only 25% as tip income.

---

If his W-2 does not report all of the tips he received, the W-2 is wrong.  You can't file a tax return when you know it has incorrect information.

Who prepared the W-2?  What information did they use to do it?  Does he receive only a year-end report from Clover?  No one is tracking tips on a monthly or quarterly basis? Who prepares the 941s ?  

There are probably a thousand sandwich shops across the country that are operated by one owner/employee.  I know someone who was working an 8-hour shift as the only employee at a Subway franchise, at the age of 18.  Yes, there were others behind the scenes at times, but the volume was greater than what might occur here.  The problem is he didn't have a tax preparer who could see in January that tax legislation in July would make a big difference.

It's not too late to file amended 941s and a corrected W-2.