Just like any other w-2.

Sorry, but I just have to ask ------ why do you think that would make any difference in how it is reported?

The reason I ask this question for those of you asking, Is because in some tax preparation software when entering a w-2 that has no social security or medicare withholdings , it prompts you to provide an explaination or check a box? 

No explanation is necessary.  Any check-box is just to warn the tax preparer in case they accidentally forgot to enter all of the boxes.