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I do my own taxes, don't use any software, just the instruction book. Just posting this in case
someone else has the same issue. This is how I'm handling it, and I'm not a tax expert, lol.

I received a W-2c for a life insurance benefit that showed:
Line 12b Code=M $17.19
Line 12c Code=N $4.02

The back of the original W-2 states that Code=M is an uncollected Social Security tax, and Code=N is
an uncollected Medicare tax. The W-2c that I received did not have any info on it regarding these codes.

I had a hard time figuring out where to report and pay these taxes, and even though it's for a trivial amount of money, the IRS would flag my return if placed on the wrong form.

It took awhile, but I finally figured out that it goes on schedule 2, line 8, check box C,
code=UT, and 21.21 entered in far right box. This 21.21 is then entered on Form 1040, line 15.

The instructions for this are in IRS 1040 and 1040-SR Instruction Book, page 94, item number 10.
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