Why do you need an explanation?

Are you dealing with someone who telecommutes with a NY employer?

If it's not a telecommuter and NY wages were reported erroneously on a W-2, wouldn't having a W-2C issued be a better and more appropriate alternative?

Btw, statements you attach would not get processed or reviewed.  They're there just for the peace of mind in case someone opens the return for a random audit or something at a later time.

If you send in a NY return with $0 wages when there's a state W-2, chances are, your client will get a nastygram.

I'd rather **bleep** it in the bud than to have my client get a notice, which would cost time, money, and stress on your client's part to resolve.

I have clearly forgotten.  The big brother here censors innocent, harmless words like  N I P.

I really ought to take out my thesaurus from long ago to learn a few new words so that I can better express myself without stepping on the toes of the big brother's censorship.

They were just trying to help you get something off your chest!

George, you're bad! 😉

THANK YOU!