The W-2 can be left off since it is probably just reporting SS and Medicare income and the IRS does not administrate that, the Social security administration does and they get the W-2 from the payer, not from your tax return. The IRS does not want do nothing W-2's with no taxable income which is why they do not allow them.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
