In most cases, you cannot e-file a return which contains a Form W-2 Wage and Tax Statement with no wages in Box 1. You will see the following alert when there is a Form W-2 in the return that contains information, but does not contain any wages in Box 1.
"You have a Form W-2 from [your employer] with no wages reported in Box 1. To file electronically, you must return to the Q&A Wages topic and complete this Form W-2 or delete this Form W-2 if it does not apply to this return. If you would like to Delete the Form W-2 information from [your employer] for [individual's name] click the Delete button below."
If you see corrections are needed on the Form W-2, return to the electronic filing steps after making those corrections by clicking Filing.
Exceptions:
A Form W-2 with an amount for Nontaxable Combat Pay (Code Q) in Box 12 can be electronically filed if the combat zone served during the year is indicated on the screen titled E-Filing - Military Service located as you go through the electronic filing steps. Note. If Stationed in the U.S. is checked, the alert will reappear.
A Form W-2 with Sick Pay (Code J) or Cost of Employer-Sponsored Health Coverage (Code DD) in Box 12 and no wages in Box 1 can still be electronically filed providing it does NOT contain any information other than the Payer and Payee's Information, the Box 12 code and the amount. Note. If the W-2 has information in Boxes 2-11, 13-20, or codes other than J or DD in Box 12, the return will have to be paper filed.