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Odd Statutory Employee W-2

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    Odd Statutory Employee W-2

    Taxpayer is a financial advisor affiliated with an insurance company. For 2008, in addition to multiple Forms 1099-Misc from various divisions of the company, he also received a Statutory Employee W-2 with the following info:

    Box 1: $0.............Box 2: $0
    Box 3: $61...........Box 4: $4
    Box 5: $61...........Box 6: $1
    Box 12: D $947....Box 14: Commissions

    I cannot make sense of this W-2. Assuming his wages/commissions were $947 and he deferred 100%, that would explain why Box 1 is 0. But shouldn't Boxes 3 and 5 be at least $947? What would cause Boxes 3 and 5 to be less? Anything to do with his statutory employee status?
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