TaxBandits Knowledge Base

How do I choose the payer type on Form W-2?

When filing W-2 returns, the SSA requires you to report what kind of payer and kind of employer you are on the corresponding W-3 form for reconciliation purposes.

To learn how to choose the kind of employer, visit here. 

The kind of payer can be chosen based on the type of your organization and your filing requirements.

• Regular (Form 941) 
• Regular (Form 944)
• Agricultural (Form 943)
• Household
• Military 
• MedicareQualGovEm
• Railroad (Form CT-1)
   

Regular (Form 941) - Choose this if you are required to file Form 941, Employer's QUARTERLY Federal Tax Return, or Form 941-SS. A church or church organization must choose this box, even if it is not the mentioned forms.

Regular (Form 944) - Choose this if you are required to file 944, Employer's ANNUAL Federal Tax Return (or Form 944(SP), its Spanish-language version).

Agricultural (Form 943) - Choose this if you are required to file Form 943, Employer's Annual Tax Return for Agricultural Employees, and you file Form W-2 for agricultural employees.

Household - Choose this if you are a household employer required to file Form W2 online for household employees, and do not include the household employees' taxes on Form 941, 941-SS, 943, or 944.

Military - Choose this if you are a military employer required to file Form W2 for members of the uniformed services.

MedicareQualGovEm - Choose this if you are the U.S., state, or local agency and are required to file Form W-2 for employees subject only to Medicare tax.

Railroad (Form CT-1) - Choose this if you are a railroad employer and are required to file Form W2 for employees covered under the Railroad Retirement Tax Act (RRTA).