When reporting wages, which of the following is included in gross income?

Bonuses are indeed included in gross income because they are considered additional compensation for services rendered and are subject to income tax withholding. In a payroll context, gross income encompasses all forms of earnings received by an employee, which includes regular wages, overtime pay, tips, and bonuses. Bonuses are typically awarded based on performance or as incentives, which makes them a part of the total earnings subject to taxation.

On the other hand, reimbursements are generally not included in gross income because they are payments made to employees for out-of-pocket expenses incurred while performing their job duties. Refunds likewise do not count towards gross income as they are returns of previously paid amounts and not additional earnings. Small gifts, while they may have value, are usually not considered taxable income if they meet certain criteria set by the IRS, such as being de minimis in nature. Therefore, the correct answer is that bonuses are the only option that qualifies as part of gross income for reporting wages.