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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.
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