Choosing the kind of payer for Form W-2
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Last modified 5/27/2020 2:40:52 AM EST
To file your W-2 return, the SSA wants to know what kind of payer you are. Go through the brief provided below for each payer type and choose the one that is applicable to you.
- Regular (Form 941) - Choose this if you file Form 941, Employer's QUARTERLY Federal Tax Return, or Form 941-SS.
- Regular (Form 944) - Choose this if you file 944, Employer's ANNUAL Federal Tax Return (or Form 944(SP), its Spanish-language version).
- Agricultural (Form 943) - Choose this if you file Form 943, Employer's Annual Tax Return for Agricultural Employees, and you file Form W-2 for agricultural employees.
- Household employee - Choose this if you are a household employer, you file Form W-2 for household employees, and you do not include the household employees' taxes on Form 941, 941-SS, 943, or 944.
- Military - Choose this if you are a military employer and you file Form W-2 for members of the uniformed services.
- Medicare Government Employer - Choose this if you are the U.S., state, or local agency and you file Form W-2 for employees subject only to Medicare tax.
- Railroad (Form CT-1) - Choose this if you are a railroad employer and you file Form W-2 for employees covered under the Railroad Retirement Tax Act (RRTA).
Refer to Know your Employer Type in Form W-2 to choose the employer type that is applicable to you.