Codes for W-2 Form Box 14 Guide – Box 14 on your W-2 form often confuses employees when they see unfamiliar codes or amounts next to “Other.” This guide breaks down everything you need to know about W-2 Box 14 codes for the 2026 filing season (covering 2025 tax year wages). Whether you’re an employee reviewing your W-2 or preparing your taxes, you’ll learn what common codes mean, how the new Box 14a and 14b structure works, and exactly how these entries affect your federal and state returns.
What Is Box 14 on the W-2 Form?
Box 14 is the “Other” section of Form W-2 where employers report additional information that doesn’t fit in any other box. The IRS does not require specific standardized codes here (except for the new tipped occupation requirement). Employers simply label each amount clearly so employees and tax preparers understand it.
Common examples include state disability insurance withheld, union dues, uniform reimbursements, health insurance premiums, nontaxable benefits, educational assistance, and certain pension contributions. These entries are informational and do not change the wages reported in Boxes 1, 3, or 5.
Major 2026 Changes: Box 14 Split into 14a and 14b
For the 2026 Form W-2 (tax year 2025), the IRS split Box 14 into two separate fields to accommodate new reporting rules under the One Big Beautiful Bill Act (P.L. 119-21):
- Box 14a — Other: This replaces the old single Box 14. Use it for all traditional “other” items.
- Box 14b — Treasury Tipped Occupation Code(s): New field used only when cash tips are reported in Box 12 with code TP.
The form also reduced Box 9 in size to allow more room for entries in Box 14a. These changes help support new deductions for qualified tips and overtime while improving tip reporting accuracy.
Official IRS Guidance for Box 14a — Other
According to the 2026 General Instructions for Forms W-2 and W-3, employers may enter any additional information they want to provide to employees in Box 14a. The IRS explicitly lists these examples:
- State disability insurance taxes withheld
- Union dues
- Uniform payments
- Health insurance premiums deducted
- Nontaxable income
- Educational assistance payments
- Minister’s parsonage allowance and utilities
- Certain pension plan contributions (nonelective employer contributions, voluntary after-tax contributions that are not designated Roth, required employee contributions, and employer matching contributions)
- USERRA make-up pension contributions (reported separately by year)
- 100% of a vehicle’s annual lease value (if included in income)
Label each item clearly. Railroad employers have additional specific rules for Box 14a.
Box 14b: Treasury Tipped Occupation Codes (TTOCs)
If your W-2 shows code TP in Box 12 (total cash tips reported to the employer), your employer must also enter up to two three-digit Treasury Tipped Occupation Codes (TTOCs) in Box 14b. These codes come from the official IRS list of over 70 occupations that customarily receive tips (effective for tax years 2025–2028).
Examples of TTOCs include categories such as:
- 100s – Beverage & Food Service (e.g., 101 Bartenders)
- 200s – Entertainment & Events
- 300s – Hospitality & Guest Services
- And others up to 800s – Transportation & Delivery
If tips came from a non-qualifying occupation, “000” must appear as one code. Full codes and occupation lists are available at IRS.gov/TippedOccupations. These codes help verify eligibility for the qualified tips deduction (up to $25,000).
Most Common W-2 Box 14 Codes and What They Mean
Since the IRS does not mandate specific abbreviations, employers use short, consistent labels. Here is a comprehensive list of the most frequently seen codes in Box 14a, based on widespread payroll practices:
| Code / Label | What It Means | Typical Tax Impact |
|---|---|---|
| SDI / CASDI | State Disability Insurance (CA, NJ, NY, etc.) | May be deductible on state returns; informational for federal |
| PFL / FLI | Paid Family Leave contributions | State-specific; usually not federally deductible |
| VPDI | Voluntary Plan Disability Insurance | State-specific credit or deduction possible |
| UNION / UD | Union dues deducted from pay | Post-tax; limited federal deductibility |
| UNIFORM | Uniform allowance or reimbursement | Often nontaxable if for required uniforms |
| HSA | Health Savings Account contributions | Pre-tax; report on Form 8889 |
| TRANSIT / COMMUTER | Commuter or parking benefits | Pre-tax benefit |
| S125 / CAF / SEC 125 | Section 125 Cafeteria Plan deductions | Pre-tax; reduces Box 1 wages |
| AT401K | After-tax 401(k) contributions | Adds to retirement basis |
| EDUCATION / TUITION | Tuition assistance or reimbursement | May be taxable or excludable |
| 414H | NY governmental pension contributions | Reduces NY taxable wages; add back for federal |
| HOUSING | Clergy/minister parsonage allowance | Often excludable from income |
| LOC TAX | Local or city tax withheld | Helps with local return claims |
| USERRA | Military make-up pay contributions | Pension record-keeping |
| IMPUTED INCOME | Taxable value of non-cash benefits (e.g., company car) | Already included in Box 1 |
These labels can vary slightly by employer—always check your paystub legend or contact HR if something is unclear.
State-Specific W-2 Box 14 Requirements
Many states require specific Box 14 entries so employees can claim credits or deductions:
- California: CASDI/SDI and PFL are mandatory in Box 14 for state credit eligibility.
- New York: 414H pension contributions and FLI are common.
- New Jersey: SDI, PFL, and local taxes often appear here.
- Other states: SUI (State Unemployment Insurance employee share) or city taxes may show as LOC TAX or similar.
These amounts are typically after-tax withholdings and do not reduce federal taxable wages but can affect your state return.
How W-2 Box 14 Codes Affect Your Taxes?
Most Box 14 entries are informational only and do not require you to add or subtract anything from your federal return. However:
- Pre-tax items (HSA, Section 125) already reduce Boxes 1, 3, and 5.
- Taxable imputed income is already included in Box 1.
- State disability taxes (SDI, etc.) may qualify as itemized deductions on Schedule A (Taxes You Paid) or provide state refunds/credits.
- New qualified tips (Box 12 TP) and occupation codes (Box 14b) support the up-to-$25,000 tips deduction on Schedule 1-A.
- Qualified overtime uses Box 12 code TT (not Box 14).
Always review your W-2 with your tax software or preparer. If an amount looks taxable, ask your employer for clarification before filing.
New Reporting for Tips and Overtime on 2026 W-2 Forms
- Tips: Reported in Box 12 with code TP + up to two TTOCs in Box 14b.
- Overtime: Qualified overtime (the “half” in time-and-a-half) uses new Box 12 code TT. Employers may optionally note details in Box 14a, but the primary reporting is in Box 12.
These support the new deductions for qualified tips and overtime under current law.
Tips for Employees: How to Handle Box 14 on Your Taxes
- Compare your W-2 Box 14 to your final paystub.
- Enter any required state-specific amounts in your tax software when prompted.
- Keep your W-2 and any employer explanations for at least 3 years.
- Contact HR immediately if a code or amount looks wrong—they can issue a corrected W-2c.
- Consult a tax professional for clergy, military, or multi-state situations.
Frequently Asked Questions About W-2 Box 14 Codes
Do I need to report Box 14 on my 1040?
Usually no—most entries are already reflected in other boxes or are informational.
What if my employer uses a code I don’t recognize?
Ask your employer or payroll department for the full description.
Can Box 14 amounts create a tax bill?
Only if they represent taxable imputed income or benefits already included in Box 1.
Is Box 14 the same every year?
No—2026 introduced Box 14a/14b and new tip/overtime rules. Always use the current year’s instructions.
Understanding your W-2 Box 14 codes helps you file accurately, claim every credit or deduction you deserve, and avoid surprises. Save this guide and share it with coworkers. For the latest official details, refer to the IRS General Instructions for Forms W-2 and W-3 (2026) at IRS.gov.
If your W-2 has an unusual entry or you need help with a specific code, reach out to your employer or a qualified tax advisor. Accurate reporting protects your refund and keeps your records compliant.