Do not check any of the following boxes unless they are reported to you on the W-2 with the box already checked.
- A Statutory Employee is an individual contractor that is treated like an employee. If this box is checked on your W-2 form, report the income here and again on a Schedule C (Profit or Loss from a Business). On Schedule C (Income), enter the amount shown in Box 1 of the W-2 as 'Income reported to you on Form W-2 as Statutory Employee'.
- Retirement Plan should be checked by the employer if the employee was an active participant in a qualifying retirement plan.
- Third Party Pay is generally payments made by a third party for sickness, disability pay, etc. This box is only checked if the payments were made by a third party (insurance company) and not the employer.
