Tips are covered wages if received while performing services that constitute employment and are included in an ______ furnished to the employer.

Tips are considered covered wages when they are received by an employee while performing services that are part of their employment responsibilities. To accurately classify these tips as income, they need to be documented in a written statement provided to the employer. This written statement serves as a formal record of the tips received and ensures that they are reported correctly for tax purposes.

The importance of having a written statement lies in maintaining accurate payroll records and fulfilling compliance with tax reporting requirements. Such documentation also helps in resolving any disputes related to the reporting of tipped income, as it provides tangible evidence of the amounts earned from tips. Having a written statement ensures that both the employee and employer are aligned regarding the income reported, fostering transparency in wage practices.

While oral statements and email receipts might convey information about tips, they do not provide the same level of formality and reliability as a written statement. A tax document, although relevant for reporting purposes, is more comprehensive and may not specifically detail the tips in the context described in the question. Therefore, a written statement is the ideal choice to confirm the receipt of tips as covered wages in compliance with employment regulations.