My mom is a nanny. Her employer pays for Social Security and Medicare, so those amounts are not listed on her W2 form. The amount in box #1 is greater than the values listed in #3 and #5 (both same #s). During the review or error check, she was prompted that she'll receive a W2-c form as a result of deferral to pay social security, which again is paid by her employer, but not listed in box #4 of her W2. Should she be entering that information elsewhere? This is the first year that this W2-c form has come up. Her tax situation hasn't changed for the past ~10yrs and she's been reporting and entering her information exactly how she did this tax year.
