You dont enter that W2 on the return.   

If the income does qualify them for EITC, theres a place on the eic worksheet to input it, but you dont enter the W2.

If the SS withheld exceeds the annual limit (when added to other earned income), then you may have to do something to get that excess refunded, but Ive never had anyone that this applied to, so Ive never looked into it.