U.S. · W-2 box 14
W-2 box 14 other.
Pick the label printed next to the amount to see what it is and whether it touches your return.
Box 14 is the free-form box on your W-2. The IRS lets employers use it for any information they want to give you, as long as each item is labelled. Nothing in it is a standard code, so the label is the employer's own. Most box 14 items are informational; the one that can matter on your return is a mandatory state disability, family leave or unemployment contribution, which the Schedule A instructions count as state income tax if you itemize.
Decode a box 14 item
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What box 14 is
Box 14 on the 2026 Form W-2 has two parts in the IRS instructions. Box 14a is the "Other" box. The instructions say that if the employer included 100% of a vehicle's annual lease value in your income, it must also be reported here or on a separate statement, and that the box may be used for any other information the employer wants to give you. Each item must be labelled. Box 14b is for the Treasury Tipped Occupation Code(s) when cash tips are reported in box 12 with code TP.
The examples the IRS gives are state disability insurance taxes withheld, union dues, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, and a minister's parsonage allowance and utilities. It also allows four kinds of pension plan contributions: nonelective employer contributions, voluntary after-tax contributions (but not designated Roth), required employee contributions, and employer matching contributions.
The box 14 items that can touch your return
Most items are for your records. The exception is a mandatory state contribution that your employer labels in box 14. The 2025 Schedule A instructions say mandatory contributions to the California, New Jersey or New York Nonoccupational Disability Benefit Fund, the Rhode Island Temporary Disability Benefit Fund and the Washington State Supplemental Workmen's Compensation Fund count as state and local income taxes. So do mandatory contributions to the Alaska, California, New Jersey or Pennsylvania state unemployment fund, and to state family leave programs such as New Jersey Family Leave Insurance and California Paid Family Leave.
That only helps if you itemize. The amount goes in with your state and local income taxes on Schedule A, line 5a, and the total of state and local taxes is generally limited to $40,000 ($20,000 if married filing separately) on the 2025 return, reduced if modified adjusted gross income is above $500,000. The limits for the 2026 return were not read for this page.
Worked example
A New Jersey worker's W-2 shows "NJ FLI 142.50" and "NJ SDI 88.20" in box 14. Both are mandatory contributions to state funds the Schedule A instructions name, so $230.70 joins the worker's other state and local income taxes if they itemize. If they take the standard deduction, the box 14 amounts change nothing on the return. (Figures are illustrative, not from a real form.)
What box 14 does not do
- It is not where elective retirement deferrals go. Those use box 12 codes such as D, E, G and S.
- It does not change the wages in boxes 1, 3 and 5. If the employer wants you to know a lease value or other taxable item was already included, it says so in the label.
- It has no standard labels. "SDI" at one employer can be "CASDI" at another, and the IRS sets no spelling.
If a label is unclear, ask payroll for the plan or program name, and whether the amount is already included in box 1. For a code in box 12 instead, see the W-2 box 12 codes lookup.
Frequently asked questions
What does "other" in box 14 of a W-2 mean?
Box 14 is a free-form box. The IRS says an employer may use it for any other information it wants to give you, as long as each item is labelled.
Is box 14 on a W-2 taxable?
Box 14 amounts are not a separate income item. If an employer reports a taxable item such as a vehicle lease value there, the instructions say it is also included in your income through the usual boxes.
Can I deduct state disability insurance from box 14?
Only if you itemize. The 2025 Schedule A instructions count mandatory contributions to the California, New Jersey and New York disability funds, the Rhode Island Temporary Disability Benefit Fund and state family leave programs as state and local income taxes on line 5a, within the $40,000 limit on state and local taxes.
What is box 14b on the W-2?
Box 14b is for the Treasury Tipped Occupation Code(s). It is used when cash tips are reported in box 12 with code TP. Up to two codes are entered, and "000" is one of them if any tips came from a nonqualifying occupation.
Why does my box 14 have a label I cannot find?
There are no standard box 14 labels. Ask your payroll department what it means and whether the amount is already in box 1.
Do I enter box 14 on my tax return?
There is no line for box 14 itself. Only a mandatory state contribution that you itemize on Schedule A line 5a makes box 14 relevant to the return itself.
Sources
- IRS, General Instructions for Forms W-2 and W-3 (2026) (read November 1, 2026)
- IRS, Instructions for Schedule A (Form 1040) (2025) (read November 1, 2026)
- IRS, Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits (read November 1, 2026)
Not tax advice
This page summarizes IRS instructions written for employers and is not tax advice. Your payroll provider or a tax professional can confirm what an item means on your own form. Everything runs in your browser; nothing you enter is sent anywhere.