My wife received a W2 for some side gig work with a church. The whole W2 box section is blank, but there is an area outside of the normal W2 details that indicates the gross wage amount. Is there a minimum amount on a W2 that does not need to be reported? Is that why the whole thing is blank? Or do I just enter that gross total as the box 1 amount, even though it is blank?
No, there is no minimum amount that does not have to be reported. Yes, the income should be included in the tax return.
It sounds as though your wife is considered clergy or a minister/evangelist.
If your wife is a minister then the gross amount should be entered in to box 1 of the W-2. For a clergy/minister the church is not a withholding agent for the social security and medicare tax. Instead, the clergy/minister employee is considered common law and must report the income and pay the taxes as though they were self employed.
The basics of this type of situation is that the church, under the tax law and employer tax laws, specific to clergy/ministers (not other employees) is not required to pay the employer share or the employee share of those taxes. The also do not have to withhold federal income tax but they do have an option if they choose.
Minister Data Entry - Most Common (steps 1-6)
Did they send a 1099-NEC or an actual W-2 ?
If a W-2 did they enter anything in box 1 at all ? Or is only box 12 or 14 populated ? Or did they only make a marginal note at the bottom of the page ? If this is not properly filled in then talk with them to get it corrected or at least get an explanation ... did they mean to fill in a 1099 and didn't know how ?
There are not any boxes filled in in any of it.
She was part time, but I don't know if they were classifying her as a 1099 or not. Guess that's worth an ask.
She was also teaching musical theatre at the affiliated school, so I doubt she was considered clergy.