W-2 Box 14

Your employer uses box 14 on the W-2 to report miscellaneous information to you.

Examples include:

Employers may also report contributions to various pension plans in box 14.

Most of these items do not have an effect on your current taxes; however, each item should be labeled, and if you are unfamiliar with an item listed in box 14, you should contact your employer to determine what the item is.

Most items that do have an impact on your taxes are entered in other places in this program. For example, union dues are entered under the "Deductions" tab, and clergy parsonage allowance is entered under the "Employment" tab.

The following items do have specific tax consequences and must be entered here, using the following specific codes:

California

Do not enter amounts for voluntary plans on the W-2 page. Click Continue on the W-2 page; another page will be displayed for you to enter voluntary plan amounts.

These items will only be used in the California electronic return.

Maryland

If a description of STPICKUP is included, this is the taxable amount of contributions toward an employee's personal retirement fund picked up by the state. This will be shown as "State Retirement Pickup" on Maryland Form 502. It is also included as an "Other" addition to income on Form 505, along with the corresponding code letter "G" in the other addition box.

If there is a difference between federal and state wages, you must make an entry for box 14 or the return will be disqualified for electronic filing.

New Jersey

Do not enter amounts withheld for the Unemployment Insurance/Health Care Subsidy Fund/Workforce Development Partnership Fund (UI/HC/WD) or the amount of disability insurance withheld on the W-2 page. Click Continue on the W-2 page; another page will be displayed for you to enter these amounts.

These items will only be used in the New Jersey return on Form NJ-2450.

New York

If a description of 414HSUB is entered, the corresponding amount will be included as a 414(h) addition on the New York return.

If a description of IRC125S is entered, the corresponding amount will be included as an NYC IRC 125 other addition on the New York return.

More Than Three Items

Because box 14 items are generally informational and, except as noted above, do not affect your taxes, you can combine any of the items not noted above on one line.