What Do I Put for Box 14 Category on My Tax Forms?

Box 14 on your W-2 tax form is a catch-all section where employers report various types of income, deductions, or benefits that don’t fit into the standard boxes. While not always required by the IRS, the information in this box can still be important for correctly filing your taxes.

Since there’s no standardized format for what appears in Box 14, understanding how to interpret these entries ensures accurate tax reporting.

Categories That Might Appear in Box 14

Employers have flexibility in what they report in this section, so you may see a range of entries with different tax implications. These typically fall into three groups: pre-tax deductions, after-tax deductions, and employer-specific deductions.

Pre-Tax Deductions

Pre-tax deductions reduce taxable income before federal and state taxes are applied, lowering the amount reported in Box 1 (Wages, Tips, and Other Compensation) on your W-2 and potentially decreasing your tax liability.

A common example is contributions to employer-sponsored retirement plans like a 401(k) or 403(b). These are excluded from federal taxable wages but are still subject to Social Security and Medicare taxes. Other pre-tax deductions include health insurance premiums, flexible spending account (FSA) contributions, and commuter benefits.

For instance, contributions to a dependent care FSA are not included in taxable wages as long as they remain within the IRS limit ($5,000 for married filing jointly or $2,500 for single filers in 2024). Because these deductions affect taxable income, verifying their accuracy helps prevent filing errors.

After-Tax Deductions

After-tax deductions are taken out after taxes are calculated, meaning they don’t reduce taxable income. These often include Roth retirement contributions, union dues, and charitable donations made through payroll deductions.

Unlike traditional 401(k) contributions, Roth 401(k) contributions are taxed upfront, allowing for tax-free withdrawals in retirement. If you see Roth 401(k) contributions in Box 14, they won’t lower your taxable wages for the year.

Disability insurance premiums are another common after-tax deduction. If you pay for short-term or long-term disability coverage with after-tax dollars, any future benefits from the policy will be tax-free. Similarly, voluntary life insurance premiums deducted from your paycheck may appear in Box 14. While these deductions don’t impact taxable income, reviewing them ensures they’re correctly reported, especially if they relate to potential deductions or credits.

Employer-Specific Deductions

Some entries in Box 14 are unique to individual employers and may not have standardized tax treatment. These could include uniform reimbursements, employee stock purchase plan (ESPP) contributions, or educational assistance benefits.

For example, if your employer offers tuition reimbursement, amounts over the IRS exclusion limit of $5,250 per year are considered taxable income.

If you participate in an ESPP, deductions related to stock purchases might be listed in Box 14. If the plan offers a discount greater than 15%, the excess discount may be taxable. Some employers also report moving expense reimbursements here, though most job-related moving expenses are no longer deductible under tax law, except for active-duty military members relocating under orders.

Confirming With Pay Records

To ensure accuracy, compare Box 14 entries with your year-end pay stub or payroll summary. Employers typically provide a final pay statement detailing total earnings, deductions, and benefits for the year. Matching these amounts helps identify discrepancies before filing your return.

Some deductions or benefits may not appear on every paycheck, so reviewing year-to-date totals is more reliable than checking a single pay period. Bonuses, taxable fringe benefits, or one-time reimbursements might only be processed in a specific month, leading to confusion if only a recent pay stub is used.

If payroll records don’t match Box 14, contact your employer’s payroll or human resources department. Employers are responsible for W-2 accuracy, and payroll teams can clarify discrepancies or issue a corrected W-2 (Form W-2c) if necessary. Addressing these issues early prevents tax filing delays and reduces the risk of IRS inquiries.

Final Review Before Submission

Before submitting your tax return, check for consistency across all documents to avoid errors that could lead to processing delays or IRS notices. Box 14 information should align with other sections of your W-2 and any additional tax forms you’re filing.

Tax software often auto-categorizes Box 14 entries, but these programs rely on general rules and may not always apply the correct tax treatment. If a pre-filled entry seems incorrect or missing, manually verifying the classification ensures accuracy.

If Box 14 includes an unfamiliar code or abbreviation, consult employer-provided tax guides or payroll department resources. Many large companies issue year-end tax guides explaining how their benefits and deductions are reported, which can be useful for employees with complex compensation structures, such as stock-based compensation or nonqualified deferred compensation. Misreporting these amounts can lead to tax consequences, including penalties for underpayment if taxable income is understated.