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After you file
If your Amending your 2021 return, you would enter your Difficulty of Care Income the same way you would have in your original return.
The link above has instructions, whether you have a W-2 or not.
If you don't have any dollar amounts on your W-2, you qualify to exclude the income under IRS Notice 2014-7, and you don't expect to qualify for Earned Income Credit or Additional Child Tax Credit, then you don't need to enter the W-2 at all.
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‎January 23, 2025
8:54 AM