You cannot e-file a W-2 with no box 1 income.
Did the employer send a 2nd W-2 to add information that was missing from the 1st? If so just add that to the first W-2 and ignore the 2nd. If not you cannot e-file a W-2 with no box 1 income.
If you believe this W2 is in error then contact the employer and ask them to correct it.
Box 12
W is for employer contributions (including amounts the employee elected to contribute using a Section 125 cafeteria plan) to your health savings account (HSA).
DD is for the cost of employer-sponsored health coverage.
I
