as a widow of non retirement age, what is income restrictions based on... a W-2 or my tax return?

Hi,

I assume that you are referring to the Social Security earnings test (https://www.ssa.gov/planners/retire/whileworking2.html). If so, countable earnings include gross wages from W-2 forms and/or net earnings from self-employment as reported on Schedule SE of a person's tax return.

Best, Jerry