If you are entering an amount in Box 8 of Form W-2 Wage and Tax Statement for Allocated Tips, this amount will transfer to Line 1 of Form 4137 Social Security and Medicare Tax on Unreported Tip Income for the calculation of social security and Medicare tax on the tips to be reported on Line 5a of Schedule 2 (Form 1040) Additional Taxes. The amount in Box 8 is not included in Box 1 wages of the W-2.
If you received other unreported tips, then this amount would also need to be entered in the Q&A for Form 4137.
To access the Q&A for Form 4137:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.