Which of the following is NOT included in gross wages for FICA?

Gross wages for FICA (Federal Insurance Contributions Act) include a variety of compensation that employees receive, such as salary, bonuses, and reported tips. Each of these components contributes to an employee's taxable earnings, which are subject to FICA taxes.

However, certain reimbursements are not included in gross wages for FICA. Specifically, qualified reimbursements that fall under accountable plans—such as those covering business expenses that an employee incurs as part of their job—are excluded from gross wages. In these accounts, the employer requires the employee to submit the actual expenses incurred during work-related activities, and if the employee provides proper documentation, these reimbursements are not subject to FICA taxes.

This distinction helps to clarify why reimbursed expenses, when they meet the criteria of an accountable plan, do not form part of the gross wages used to calculate FICA contributions. In contrast, salary, bonuses, and tips reported are directly related to the employee's compensation for services rendered, hence they are included in gross wages and subject to FICA taxes.