Client is a journeyman lineman, MT resident.  Worked in CA after October 2020 firestorms helping restore power to the grid.  Received Form W-2 with box 1 blank, SS & medicare wages $57k, CA wages $57k.  Notes to the side said: "Your gross pay was adjusted as follows: Gross Pay $59k, less nontaxable compensation $2k, less exempt wages $57k, reported W-2 wages $0".  I am baffled.  I have looked online for anything that may answer.  I know there are tax breaks for disaster victims, but he does not live in the disaster area.  He just was assigned down there to help restore power.  Any answers??  Maybe someone else can do a whole lot better research than me.......