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Hackitoff and others, Thank you all for the good answers. I learned something very good from you. Last question, she got the W-2 with $0 social security and $0 federal. My wife and I file the jointly 1040. How can I indicate her part time income is from school district and no need to pay federal and social security? I have been use Turbotax for about 5 years. I never know this issue. If you could point out where to enter correct in Turbotax, it will save some money for my wife. She will smile. 

Next step, I need to correct last year's filing. My wife also have some part time income from school. I reported it as regular income. Turbotax calculated the normal way. I paid more to Uncle Sam.