FICA taxes include which of the following?

FICA taxes, which stands for the Federal Insurance Contributions Act taxes, specifically include Social Security and Medicare taxes. These taxes are deducted from employees' paychecks to fund the Social Security program, which provides benefits for retirees and disabled individuals, as well as Medicare, which offers health insurance for people aged 65 and older or certain younger individuals with disabilities. By contributing to FICA, employees are ensuring they are covered for these critical services in the future.

The other options do not pertain to FICA. Income and property taxes are separate taxes levied by federal, state, or local governments, but they are not included under FICA. Similarly, state and federal taxes could refer to various other tax categories, not specifically Social Security and Medicare. Sales tax and use tax are forms of taxation applied to goods and services sold, unrelated to the payroll-based structure of FICA. The identification of FICA taxes solely with Social Security and Medicare is crucial for understanding how payroll deductions contribute to these social programs.