The IRS is not going to "flip out"----the IRS only knows if the employer issues a W-2 because they get a copy from the employer. The IRS does not care if she is still "technically" employed. They care if she received taxable income. You cannot file a "0" W-2---that will just cause errors for you when you try to e-file. You delete that employer from the software if there is no W-2 for 2021 for that employer.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
