I have client with box 1 earnings of 2,600 from Liberty Mutual Insurance Co., box 11 nonqualified plans 2,600. the 2,600 earnings do not show up on line 1 of form 1040. If I remove 2,600 from box 11, then 2,600 earnings show up on line 1 of form 1040.  Is it something wrong ? I thought box 11 should not have any impact of earnings on line 1 of form 1040.

Thanks for answer