You will enter the W-2s as if you work for a traditional employer. Because you do not live in the home for the person you are providing services for, this Medicaid Waiver payment is still taxable. A blank box 2 only means that Federal taxes were not withheld from your income, but the wage amount reported in box 1 is still taxaable. The following California FTB (Franchise Tax Board) website link describes why: California IHSS Payments
You may see other posts related to these payments about Notice 2014-7. That notice will not apply to you, as described in the link I provided, because the care you provide is outside of your home.
Fortunately, the provider has withheld appropriately the correct taxes (Boxes 7-13 are very often blank on Forms W-2, so what you see is normal)
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