Comprehensive and Detailed Explanation:
Workers' compensation benefits are NOT subject to FUTA (Federal Unemployment Tax Act) as long as they are paid under a workers' compensation law.
Option A (Not included in gross income) is correct because workers' compensation is tax-exempt under IRS rules.
Option B (Received for work-related injuries/illnesses) is correct because these payments replace lost wages due to job-related incidents.
Option D (Not subject to FICA under state laws) is correct because workers' compensation payments are exempt from Social Security & Medicare taxes if they are made under a state-approved program.
Option C is incorrect because workers' compensation payments are NOT subject to FUTA, regardless of the amount paid.
Reference:
IRS Publication 525 - Taxability of Workers' Compensation
Payroll.org - Payroll Taxation of Disability and Workers' Compensation Benefits

Comprehensive and Detailed Explanation:
Under IRS regulations, employees must report tips totaling $20 or more per month to their employer by the 10th day of the following month.
Employee received $200.10 in tips in July.
Tip income must be reported by August 10.
Option B (September 10), Option C (September 30), and Option D (December 31) are incorrect because the IRS mandates monthly reporting.
Reference:
IRS Publication 531 - Reporting Tip Income
Payroll.org - Employer Tip Withholding Responsibilities

Comprehensive and Detailed Explanation:Social Security tax is6.2%forboth the employer and employee, so total liability is12.4%ofSocial Security taxable wages.
* Calculate Social Security taxable wages:
* Gross pay:$32,500.00
* Less pre-tax deductions (Health Insurance & 401k do NOT reduce Social Security taxable wages):
* Taxable Wages = $32,500.00 - $1,200.00 = $31,300.00
* Calculate Social Security tax (12.4% total for employer & employee):
* $31,300 × 12.4% = $3,881.20
Thus, the correct answer isC. $3,881.20.
Reference:
IRS Publication 15 - Employer's Tax Guide
Payroll.org - Social Security and Medicare Tax Rules

Comprehensive and Detailed Explanation:FormI-9, Employment Eligibility Verification, is used by employers to:
* Verify the identity of newly hired employees
* Ensure employees are legally authorized to work in the U.S.
* Prevent illegal employment practices
* Option A (Request an ITIN)is incorrect because anITIN (Individual Taxpayer Identification Number)is requested usingForm W-7, not I-9.
* Option B (Determine FIT withholding)is incorrect becauseForm W-4is used for federal income tax withholding, not Form I-9.
* Option C (Summarize taxable wages)is incorrect becauseForm W-2summarizes taxable wages.
Reference:
U.S. Citizenship and Immigration Services (USCIS) - Form I-9 Instructions Payroll.org - Employment Eligibility Verification Guide