Because of the nature of my wife's job at the library, there was very little for her to do when she was at home during the 2020 closure due to COVID - so she did very little work and was still paid. The amount she was paid during the 2 month closure is reflected in the Box 1 total figure on her W2. It's almost as if the library provided non-accrued paid vacation time to its entire staff for a couple months. Should we be showing some sort of miscellaneous additional income for the 2 months during which she was paid , but wasn't actually working?
