W2C that shows 0 income

[EddieZ]

My wife is a retired teacher who received a 1099-R and a W-2 for the same distributions from her former employer's pension.  The employer acknowledged that the W-2 was incorrect; the 1099-R is correct.  The former employer issued a W2C that corrected Box 1 to $0.  The original W-2 also had entries in Box 12a code W (employer HSA contributions) and 12B code DD (cost of employer-sponsored health insurance).  These payouts are part of her retirement agreement with the school district.  The W2C has no entries in Boxes 12a and 12b in either the "Previously Reported" or the "Correct Information" columns.

Do we need to include either or both of these W-2's when we file our 2022 taxes?  We would like to e-file and are concerned that a W-2 that shows $0 income will prevent us from doing so.

[ThomasM125]

I assume the entries in box 12 on the original W-2 form are correct. If so, they may or may not affect your income tax. I suggest you enter the original W-2 but leave box 1 blank and see if it causes a problem with e-filing. If so, you can remove the W-2 and if it doesn't change your tax, you can file the return without the W-2 entry.

[EddieZ]

Thank you.  The entries in Box 12 indeed are correct but they do not affect the bottom line of our income taxes.  We will try your suggestions.