Please clarify: Do you mean, would you not have to report the income and then exclude the income using this procedure if you filed this certification with your return? If that’s your question, then, no – you need to report the income, then remove it.
The IRS needs to see you reporting the income, so you need to enter the Form W-2 info. This helps keep the IRS from thinking you haven’t reported income, so it’s unlikely that you’ll come up on an underreporter list and get a letter from them. Then you offset the income using the procedure.
If that’s not your question, please explain further.
