Updated October 17, 2026. Quick answer: Box 14 of Form W-2 is a free-form box where the employer can report extra information, such as state disability insurance taxes withheld, union dues or health insurance premiums deducted. The instructions tell the employer to label each item, so the label printed beside the amount is the main thing to read. On the 2026 form, box 14 was split into boxes 14a and 14b.
What box 14 is
Box 14 is described on the form for the employee in these words: “Employers may use this box to report information such as state disability insurance taxes withheld, union dues, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, or a member of the clergy’s parsonage allowance and utilities.” The word may matters: the box is optional for the employer.
The employer-side instructions use the same list and add a requirement that helps the reader: “Label each item.” Because the box has no fixed meaning, the label is where the meaning lives. The other boxes in this range are laid out in the W-2 boxes 10 to 20 guide.
What the instructions allow employers to enter
The instructions give several specific uses, summarised in the table below.
| Item | How the instructions put it |
|---|---|
| Vehicle lease value | “If you included 100% of a vehicle’s annual lease value in the employee’s income, it must also be reported here or on a separate statement to your employee.” |
| Other information | “You may also use this box for any other information that you want to give to your employee.” |
| Pension plan contributions | “you may enter the following contributions to a pension plan: (a) nonelective employer contributions made on behalf of an employee,” |
| Railroad employees | “Railroad employers use this box to report railroad retirement (RRTA) compensation, Tier 1 tax, Tier 2 tax, Medicare tax, and Additional Medicare Tax.” |
The pension list continues in the instructions with voluntary after-tax contributions, required employee contributions and employer matching contributions. Employee deferrals and Roth amounts have their own codes in box 12, which are explained on the box 12 codes page. For the box 12 and box 1 relationship see the box 12 vs box 1 page.
The vehicle entry
One use of box 14 is a requirement rather than a convenience. “If you included 100% of a vehicle’s annual lease value in the employee’s income, it must also be reported here or on a separate statement to your employee.” If your employer provides you with a vehicle and the value is included in your pay, an entry here may be the record of it, and the label tells you what the figure is. Whether the employer used box 14 or a separate statement, the instruction says the employee must be given the information.
For how coded items relate to box 1, see the box 12 vs box 1 page.
How to treat an entry in box 14
The employee copy presents the box as an employer’s way to give information. The examples it lists include “union dues”, “uniform payments” and “nontaxable income”, which are different in kind, so no single treatment fits every entry. The practical approach is to read the label, match it to your pay stub or records, and keep it with your return papers.
If an entry is unclear, the employer who issued the form can say what it is. For railroad employees there is a specific rule: “Include tips reported by the employee to the employer in railroad retirement (RRTA) compensation.” If the entry relates to cash tips and you work in a tipped job, see the cash tips and overtime page for the topic in general terms.
Reading a box 14 entry in practice
A typical box 14 entry is a short label followed by an amount, and some W-2s list several. Write down each label as it appears, then check it against the deductions on your final pay stub of the year. Entries you cannot identify are worth a question to payroll before you file, since the instructions leave the wording to the employer.
Edition and box numbers
The primary read for this page is the 2025 edition of Form W-2, the one an employee receives in early 2026 for tax year 2025, together with the 2025 General Instructions for Forms W-2 and W-3 and the Notice to Employee and Instructions for Employee printed on the form. The 2026 edition was the one irs.gov served as current on October 17, 2026; the 2025 files come from the IRS prior-year archive. This is the box that changed. The 2026 General Instructions say “Box 14 has been split into box 14a and box 14b.” They continue “Information that was reported in box 14” will now be reported in box 14a. The new box 14b is for tipped occupation codes: “Employers use this box to report up to two Treasury Tipped Occupation Code(s) for your tipped occupation(s).” The box 14 entries described in this page apply to the 2025 form and to box 14a on the 2026 form. Check the tax year printed on the form you received, because the box layout can change from one year to the next.
Common mistakes
- Assuming every W-2 has a box 14 entry. The form says employers “may use this box”, so a blank box is normal.
- Ignoring the label. The instructions tell the employer to “Label each item.” and the label is the only thing that says what the figure is.
- Treating every entry the same way. The examples include “union dues” and “nontaxable income”, which are different kinds of information.
Related: the box 12 codes page, the box 12 vs box 1 page, the cash tips and overtime page, and the Form 1040 page.
Sources
- General Instructions for Forms W-2 and W-3 (2025): IRS archived PDF (irs.gov)
- Form W-2, Wage and Tax Statement (2025), with the Notice to Employee and Instructions for Employee: IRS archived PDF (irs.gov)
- General Instructions for Forms W-2 and W-3 (2026): https://www.irs.gov/pub/irs-pdf/iw2w3.pdf
- Form W-2, Wage and Tax Statement (2026), with the Notice to Employee and Instructions for Employee: https://www.irs.gov/pub/irs-pdf/fw2.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.