W2 form box 1 blank

[Tj3999]

So just a little back ground in my situation in 2024 I was working 2 jobs still one just what I consider I regular job and the other I was a wavier care giver for my mother witch passed away late 2024 I always would let my mother do my taxes in the past and this is my first year actually doing it by myself witch I should have learned sooner  but were my mother lived with me for this job I was completely tax exempt on federal taxes so when I go to summit my taxes it will not let me e file bc I’m box 1 is blank on my caregiver job and I’m not shure what to do if I leave it out or ? I looked trough my past w2 and every one I received from this company in the past years the first box has always been blank but i just don’t want to mess anything up so any recommendations on what i should do I do know in the past she always E filed with turbo tax 

[KeshaH]

Medicaid waiver payments received for a qualified family member living in your home are considered "difficulty of care payments" and are excluded from federal gross income. This means that box 1 should be blank or show 40.

However, you cannot e-file the return with a W-2 with a blank box 1. You should leave this W-2 off for your federal return. 

Note that while this income is tax exempt for federal, some states may still tax these payments - so check your state's specific rules on whether you have to add this income back to the state return.