You need to access your pay stubs...... If these are Difficulty of Care payments then each pay stub should
have nothing listed for wages and also nothing taken out for Federal Income. The next few lines list how much of your pay that pay period was taken out for Medicare and then how much taken out for Social Security. If these were not deducted from your pay then you may owe employment taxes and the w-2 is correct in leaving everything blank except box 12. When you file your taxes input the exact info from you w-2. If you were having SS and Medicare taxes taken out of your pay each week/bi-weekly then you need to call your employer and find out why your w-2 isn't reflecting these deductions and get a corrected W-2. Please see below from the IRS website:
Q12. I receive payments that are excludable from gross income under Notice 2014-7. Are the payments subject to Social Security and Medicare taxes under the Federal Insurance Contributions Act (FICA)?
A12. Maybe. Whether the payments are subject to social security and Medicare taxes depends on whether you are an employee of the agency, an employee of the individual care recipient, or an independent contractor. If the agency is your employer, the payments are subject to social security and Medicare taxes. See Q&A 18 under Agency Questions. If the care recipient is your employer and these payments are wages for that employment, the payments are subject to social security and Medicare taxes unless one of the exceptions for domestic services applies. See Q&A 19 under Agency Questions. If you are an independent contractor, the payments are not subject to social security and Medicare taxes. See Q&As 13 and 14.
Your status as an employee or independent contractor and the identification of your employer (if you are an employee) depend on whether the agency or the care recipient has the right to direct and control how you perform your services. Tax Topic 762, provides information and additional resources on how to determine whether you are an employee and, if so, who your employer is. If you think you are being improperly treated, you can file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, to have the IRS determine your employment status.
If you believe social security and Medicare taxes were withheld in error from your payments, such as because one of the exceptions for domestic services applied, you must first contact the agency that withheld the taxes for a refund. However, if the agency indicates an intention not to file a claim or adjust the overpaid social security and Medicare taxes, you may claim a refund of the erroneously withheld social security and Medicare taxes by filing Form 843, Claim for Refund and Request for Abatement. The requirements for filing a claim for refund of your share of social security and Medicare taxes can be found in the Instructions for Form 843.
