TP is considered a "consultant" and works on a contract basis. I just spoke with her, and she has no idea why the two separate W2's as it's never occurred in past years her. She stated that sometimes there will be multiple contracts each year, some are not concurrent. I guess it could equate to a break in service. The employer only withholds taxes for her state of residence. It appears as if it is a correction because of the small amount. If true, they should have issued a corrected W2. I tried entering both in PS but got the diagnostic error because the software won't allow you to enter a W2 without federal wages. And it won't allow you to enter two lines in boxes 17 and 18.