You should enter the form W2 to match the form you received including any codes/amounts in box 12. If there are none, leave it blank.
Once you enter the amount in box 11 the follow on question asking if the amount was a distribution will be generated. If you answer "Yes" the amount will be removed from 1040 line 1 and put on line 8t of schedule 1 which flows to line 8 of form 1040. Therefore it will be taxed the same way whether on line 1a or line 8. However, this could generate an IRS rejection when line 1a does not match the form W2.
To eliminate the rejection answer "NO" to the follow on distribution question.
According to the instructions for the W2, the amount in box 11 is only informational for the taxpayer. The Social Security Administration uses the number in box 11 to verify that they have properly applied the social security earnings test and paid the correct amount of benefits. The SSA already has their copy of your W2 for their purposes.
Further, any amount in box 11 is supposed to be included in box 1 on your W2 which belongs on line 1a.
This does not affect your income tax calculation and should eliminate the rejection.
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