wages reported in box 14 of W2, but none in box 1- 6, no social security, Medicare wages or withholding how to report on tax return?

[771AS]

what statute or rule used to exempt client from Social Security Medicare withholdings

[The-Tax-Lady]

Do you have both pages of the W2?

[Just-Lisa-Now-]

Whats the description in Box 14? Is it letter J?

• J — Nontaxable sick pay (information only, not included in Boxes 1, 3, or 5).

[dascpa]

Many items are exempt including ones already listed and certain students working for a college.  There is no single statute.  You just report -0-'s in the four appropriate boxes.  But as always, discuss with the client the situation as you want to make sure the W-2 is not in error.

[poolcleaner]

It could be a child under the age of 18 working for parents so not subject to FICA and Medicare.