2 employee numbers - need one W-2 - How?

Hi,

We have one employee with two PERNRs. These 2 PERNRs are linked thru Infotype 31.

The employee held 2 different jobs concurrently. So, we set up 2 PERNRs.

The combined salary is over the Social Security Limit. So, the employee and the employer both are owed a refund.

How could we produce one W-2 for this employee.

PS