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Box 13 Statutory Employee, Retirement plan, and Third-party sick pay.

If the employee is a statutory employee, contributes to a retirement plan, or received sick pay from an insurance company or other third-party payer, mark the applicable box.

A statutory employee is an individual who is not considered to be a common-law employee, but who is treated as an employee for FICA purposes. While these taxpayers have Social Security and Medicare taxes withheld, there is no income tax withheld. Since FICA taxes are withheld, a statutory employee does not have to pay self-employment taxes. Examples of statutory employees are truck drivers, life insurance sales persons, and some home workers. Rather than reporting wage income on line 7 of Form 1040, report this income on Schedule C.

Box 14 Other - This box is used to report any other information the employer wants the employee to have.