Anne works part-time and received $51 in tips in a month. What is her requirement regarding reporting these tips?

In the context of reporting tips for income tax purposes, the correct requirement is that Anne must report her tips if they exceed $20 in a month. The threshold for reporting tips is established by the IRS, which mandates that any employee receiving tips must report those amounts if they reach or exceed this specific limit.

In Anne's case, since she received $51 in tips, which is indeed more than $20, she is obligated to report this income. This requirement ensures that all tip income is properly accounted for and taxed, thereby aligning with tax regulations set out by the IRS.

It's important for workers who receive tips to maintain accurate records of their earnings and report them accordingly, as failure to do so can lead to penalties or an audit by the tax authorities. Thus, the correct understanding is that she must report tips once they exceed the $20 mark, making the assumption that reporting is not required incorrect.