The correct choice pertains specifically to Social Security tax payments, which are directly tied to wages or salaries reported on Form W-2. This form is issued by employers to employees and summarizes total earnings along with withholding amounts for various taxes, including Social Security.
For salaried employees, their contributions to Social Security taxes are automatically deducted from their paychecks. This deduction is reflected on the W-2 form, allowing both the employee and the IRS to keep track of the payments made. The Social Security tax is a payroll tax, which is generally calculated as a percentage of the earnings reported on the W-2.
In contrast, estimated tax payments relate to income tax and are not specifically derived from the W-2. Alternative minimum tax payments and capital gains tax payments are also not associated with the W-2, as they involve different aspects of tax calculation that do not directly involve reported wages. Therefore, understanding how Form W-2 operates within the context of payroll taxes clarifies why Social Security tax payments are the correct answer.