Client has a W2 from an agency. She qualifies  to exclude income under Notice 2014-7. Agency did not withhold any SS or Medicare tax. They should have withheld, but since it is an out of state agency I doubt my client could get it corrected' Ultimately my client will be responsible for 1/2 of taxes. I am thinking on the W2 worksheet to mark the box to pay unemployment taxes on W2 income only, and file that way. Any thoughts ?