[artemk]

Hi,

In 2010 I was an F1 student and did OPT. I had received W-2 from my employer with Box 1 (Wages, tips... ) BLANK/empty. Box 16 (State Wages) includes my income. The employer said it is the right way to fill W-2 out since when I worked there I was foreign student and was EXEMPT by a foreign tax treaty.
Same year I married U.S. citizen.So, now I am changing status to permanent resident. We have elected to file as married filing jointly, by attaching a statement that we want to treat me as a resident for tax purposes. As a result of this election, I have to pay federal taxes on my OPT income.
If I leave w-2 box 1 empty in Turbotax, it doesn't calculate federal taxes from my income, which I have to report.
How do I report my income and pay taxes on it when my W-2 Box 1 is blank/empty?

[AtlantaTaxExpert]

If you file jointly, then, yes, for sure, your OPT income is subject to federal and state income taxes.

Further, even if you file by yourself, I believe your employer has mis-interpreted the tax treaty, because income earned INSIDE the U.S. by an international student on OPT IS subject to U.S. income taxes. There may be a generous treaty exemption as high as $10,000, but the amount OVER the exemption WILL be taxed.

[artemk]

After getting some guidance from this and other websites and receiving free consultation (2 visits and 40+ minutes wait!) from local IRS office, I have determined that it was employer's mistake. There is no reason why the field should be empty even if no taxes were paid. So, employer have issued me a corrected W-2 (w-2c) and I was able to complete my return.

[AtlantaTaxExpert]

Okay