Report the W-2 as presented. You must still pay Federal income tax on it. It is still included in regular income. You should not need to amend if you reported the W-2 as received. Box 1 income should be included in ordinary income.
If boxes 3-6 are blank or have $0, then she was exempt from FICA taxes, which are Social Security and Medicare. This does not need to be separately reported. You need only enter the information as it looks on your document.
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