What are common Box 14 labels employers use and how do major tax software packages ask users to enter them?

1. What Box 14 is and why employers use it

Box 14 exists because Form W‑2 lacks a place for every fringe benefit, state program or employer‑specific deduction, so employers use it to report items like employer health premiums, state disability, union dues, commuter benefits, imputed income, and other pay or deduction summaries that help employees reconcile paystubs or meet state reporting needs ^{[3] [6] [7]}. The IRS gives employers discretion to include brief labels with those amounts but does not issue a single, mandatory code list—so clarity depends on the employer’s labeling practices ^{[3] [2]}.

2. Common Box 14 labels taxpayers will actually see

Frequently encountered labels include things like “IMP” or “Imputed Income” for domestic partner or fringe benefit imputation, “NY‑PFL” or state paid family leave, vision (“VIS”) and dental (“DEN”) premiums, state disability insurance, union dues, Sec. 125 cafeteria plan amounts or FSA contributions, and various employer internal codes—employers also sometimes list payroll reimbursements or non‑taxable reimbursements under short codes ^{[7] [8] [9] [10] [6]}. Guides and payroll vendors commonly recommend four‑to‑eight letter labels and sometimes “See Statement” with an attachment when more detail is needed, which reflects how diverse these entries can be in practice ^{[11] [12]}.

3. How major tax software asks users to enter Box 14 data

TurboTax shows a Box 14 row where users type the exact description from the W‑2, enter the dollar amount, and then select the tax category or treatment that matches that description—software logic then decides whether the item affects federal or state tax fields ^{[1] [9]}. TaxAct instructs users to enter whatever information is listed on the W‑2’s Box 14 screen and warns that entries there do not automatically transfer elsewhere in the return, leaving categorization up to the user or the program’s prompts ^[4]. Other tax vendors mirror this pattern: they provide a free‑text label field and amount, paired with guidance or dropdowns for common labels; some payroll/e‑file vendors suggest short, clear codes to improve electronic handling ^{[11] [12]}. Community help threads and document‑analysis tools report that many programs will prompt taxpayers to classify vision/dental, state leave, or Sec.125 entries when recognized, or allow the taxpayer to mark the line “informational only” ^{[5] [9] [8]}.

4. Practical rule of thumb: what to enter and what the software will do

Enter every Box 14 label and amount exactly as shown on the W‑2 into the software’s Box 14 interface because programs use that input to trigger state or federal treatments and to populate state returns when relevant; then rely on the software prompts to classify the entry if it asks ^{[1] [4] [5]}. Many Box 14 items are informational only and won’t change federal taxable wages, but a subset—state‑specific programs, certain paid‑leave withholdings, or imputed income—can matter for state returns or for reporting obligations, so follow software category prompts or seek clarification from payroll/HR if a label is opaque ^{[6] [7] [8]}.

5. Risks, employer idiosyncrasies and next steps

Because there is no uniform code system, employers sometimes use internal abbreviations or make W‑2 generation errors, which can mislead automated software or taxpayers; if the label looks like a placeholder, a software mismatch, or an unfamiliar code, taxpayers should ask HR/payroll for the meaning and request a corrected W‑2 if needed, since misplacement of codes (e.g., wrong box placement) can produce actual tax misreporting ^{[13] [10] [2]}. Tax software and payroll vendors recommend clear employer labeling and, where necessary, attaching a statement or using “See Statement” when space is insufficient—taxpayers should pay attention to both federal and state prompts because treatment can differ by jurisdiction ^{[11] [12] [5]}.