Statutory employee
If you have employees who are independent contractors but who under the common law are
treated by statute as employees, you must check the Box 13 Statutory
Employee field located at . If an employee is defined as a statutory employee, an X prints in Box 13 of
the W-2 and a statutory status is recorded on the electronic file.
Note: See Publication 15-A from the Internal Revenue Service
for more information on statutory employees.