W-2 box 1 Earnings

[ChiHoang]

I have client with box 1 earnings of 2,600 from Liberty Mutual Insurance Co., box 11 nonqualified plans 2,600. the 2,600 earnings do not show up on line 1 of form 1040. If I remove 2,600 from box 11, then 2,600 earnings show up on line 1 of form 1040.  Is it something wrong ? I thought box 11 should not have any impact of earnings on line 1 of form 1040.

Thanks for answer

[Terry53029]

Here are the instructions for box 11 on a W2.

Box 11—Nonqualified plans. The purpose of box 11 is
for the SSA to determine if any part of the amount
reported in box 1 or boxes 3 and/or 5 was earned in a
prior year. The SSA uses this information to verify that
they have properly applied the social security earnings
test and paid the correct amount of benefits.
Report distributions to an employee from a nonqualified
plan or nongovernmental section 457(b) plan in box 11.
TIP
Also report these distributions in box 1. Make only one
entry in this box. Distributions from governmental section
457(b) plans must be reported on Form 1099-R, not in
box 1 of Form W-2.

[sjrcpa]

And read the 1040 instructions for how it is supposed to go on the 1040 this year.

[ChiHoang]

Thank you for your response, but I don't think you answer my question. In for W-2 when I enter the same amount of box 1 in box 11, then amount in box 1 does not show up on line 1 of form 1040.

Last year, I did the same and the amount in box 1 showed up on line 1 of form 1040.

What's different this year ?

Thanks

[ChiHoang]

Got it. Thanks so much

[ChiHoang]

Got my answer from 1040 instructions. Please ignore my prior response.

Thanks