If you are referring to "difficulty of care" payments under IRS Notice 2014-7 and you are not an employee of the agency then normally you will not receive a W2 for those payments. Difficulty of care payments are excluded from gross income.
You may get a 1099-NEC or 1099-Misc showing the payments to you as an independent contractor. If you get a 1099-NEC or 1099-MISC and are not in the business of providing healthcare services, then the income will also not be subject to self-employment taxes.
In any case if your gross income level requires you to file a return per IRS Table 1, generally you will report the income but then exclude it from taxable income.
Here is a link with more information on reporting income under Notice 2014-7.
If you provide more clarifying information on your particular situation someone may be able to give more specific advice.
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