Q. Is this normal to receive two W-2's like this?
A. It's not "normal", but it is common. Apparently the software they use to prepare the W-2s can't handle two states on one W-2.
Q. Also, how would the IRS see this?
A. It depends on what was mailed to them. Most likely the 2nd W-2 was only sent to DE.
Just make sure you don't duplicate any amounts when you enter it in TT. Enter only one W-2. On lines 15-20, show the DE info.
