The IRS will not accept an e-filed return with nothing in Box 1 of a W-2. If your Box 1 wages are blank or zero and there is nothing on the W-2 that affects your tax return, then don't enter the W-2.
A "J" in Box 12 of your Form W-2 is for "nontaxable sick pay."
You can mail in your return or you can leave your W-2 out of TurboTax and just save it for your records. That way you can e-file.
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