Typically, Guard and Reserves are paid by the state. When called to "service" or "active duty", they are paid by the feds and the W-2 comes from DFAS. Other times, the pay will still come from the state and the feds just "reimburse" the state. I've seen both situations in FL, and have no idea how it's determined when the feds pay the service member directly, or indirectly through the state.
