If my employer does not send me a W2 do I still include my wages in my tax return?

[junej2208]

I made only $308 and company said its policy was not to send out W2s for wages less than $600

[dmertz · Accepted solution]

The company is treating you as an independent contractor, not an employee, and the threshold for providing you with a Form 1099-NEC is $600.  The $308 is non-employee compensation, not wages.

As an independent contractor, you are a self-employed sole proprietor and you are to enter the $308 as self-employment income.  If your total self-employment income is under $433, there is no self-employment tax.