@RaymondJayO 

RE: We calculate Column 1 from Social Security's wage base minus its tips. It looks like the tips are higher than the wage base based on the screenshot you've attached. 

Can you explain how such a thing could possibility happen?  Since all tips contribute to both SS Tips Wagebase and SS Wagebase, even if all the income was from Tips, the SS box would never be negative.  It would reach 0.00. Certainly it would not be negative by the exact amount of the tips wages, as seen in the OP's screenshot.

No, the issue is the same as I'm seeing: SS wages (Wagebase) are absent from the form, though the tax was correctly included on all the paychecks as normal.  And paid when due. And the paid tax amount is included in the payment part of the form.