No, you do not deduct the tipped-out amounts from the amount in box 8 when you report it on your income tax return.
According to the retrieved information, allocated tips shown in box 8 of your Form W-2 are tips that your employer has assigned to you in addition to the tips you reported. These allocated tips are not included in box 1 with your wages and reported tips. You must report the full amount contained in box 8 of your Form W-2 on your income tax return unless you have adequate records to show that you received less tips in the year than the allocated amount.
The IRS publications and guidelines specify that you should report the full amount of allocated tips unless you can substantiate with adequate records that you received less. The tipped-out amounts to the busser and bartender are not deducted from the allocated tips shown in box 8. Instead, you should maintain records of all tips you receive and the amounts you tip out to other employees, but these records are for your own substantiation and do not alter the amount reported from box 8 on your tax return.
Sources:
Publication 4268 (8/2022)
Publication 1244 (8/2005)
§ 3121. Definitions
Publication 1872
Publication 531 (2023)