You do not need to enter the W-2 in the tax return with a value of 40 in Box 1. The small amount in Box 14 does not need to be reported.
From DianeW777
"HSS income is excluded from federal and state income taxation, but subject to FICA taxes.
Please see this document for more information:
As indicated the W2 in this situation is not required to be reported. However, if you fit the criteria below for excess FICA, then you can enter $1 in the wage box so that the W2 will be accepted for e-file."
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