Which form would be used for reporting accumulated sick payments made to an employee?

The correct choice for reporting accumulated sick payments made to an employee is the SSA-131 form. This form is specifically used to report wages during periods of disability, which includes payments such as sick pay that are considered to be in lieu of wages. The SSA-131 allows employers to accurately report these payments to the Social Security Administration, facilitating correct calculations of an employee's future Social Security benefits.

Other forms, while relevant in the context of payroll and taxation, do not serve the specific purpose of reporting accumulated sick payments. For instance, the W-2 is used to report wages, tips, and other compensation for employees, but it is not specifically designed for accumulated sick payments. The W-3 summarizes all W-2 forms submitted by an employer; it provides totals but does not capture the specifics of sick pay. The W-4S form is related to withholding certificates for nonresident aliens, which does not pertain to sick pay reporting.

In summary, the SSA-131 is the appropriate form for reporting accumulated sick payments as it directly addresses the need to communicate these specialized payments to the Social Security Administration.