A third-party sick pay provider, who is not an agent, would take the following actions...

Comprehensive and Detailed in Depth Explanation:

A third-partynot acting as an agenthas specific responsibilities for transferring tax liabilities. They:

Mustwithhold and deposit the employee’s FICA(A✅)

Mustnotify the employerof FICA paid (D✅)

Mustprovide a detailed statement by January 15th(C✅)

However,FIT withholdingis optional fornon-agent third parties, and if the employer is to assume liability, they will handle FIT themselves. Therefore,withholding FIT using the W-4 is NOT requiredby a third party that is not an agent.

✅Correct answer isB