Form W-2

W-2 - Box 13 checkbox's


If the recipient is a statutory employee, wage income and expenses are reportable on Schedule C. Earnings are not subject to income tax withholding but are subject to SS and Medicare taxes.
Covered by a retirement plan box being X'd means the recipient is subject to the phase-out rules for IRA deductions.
Income reportable as 3rd party sick pay has this checkbox X'd.
Answer Provided by: CPAdirectory

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