I thought about combining the amounts OR ignoring the $51.60, both of which seem wrong in different ways. I'd like to see some official guidance on this since combining the amounts puts me over retirement cap, and frankly I didn't ask for the $51.60. I would gladly give it back!
References:
IRS Guidelines, page 19:
2022 General Instructions for Forms W-2 and W-3 (irs.gov)
