Box 14 W-2 codes are used to report additional payroll information that does not have a dedicated place elsewhere on Form W-2. In 2026, the IRS changed this part of the form: the old Box 14 is now split into Box 14a—Other and Box 14b—Treasury Tipped Occupation Code(s). Box 14a can contain employer-defined labels such as state disability insurance, union dues, health premiums, educational assistance, or other payroll items, while Box 14b has a specific federal purpose for tipped occupations.
The most important thing to know is that there is no universal IRS list of Box 14a abbreviations. Employers can create their own labels, and the tax treatment depends on what the entry actually represents. This guide shows how to read common Box 14 W-2 entries, what changed for 2026, when an amount affects your tax return, and what to do when you do not recognize a code.
What Is Box 14 on a W-2?
Box 14 is an additional-information area on Form W-2. Historically, employers used it to give employees payroll details that were useful but did not belong in the numbered wage, tax, or federally coded boxes.
For tax year 2026, the IRS revised the form and divided the old Box 14 into two separate fields:
| 2026 W-2 field | Purpose | Who defines the entry? |
|---|---|---|
| Box 14a—Other | Additional payroll and benefit information | Often the employer, although some items follow state or federal reporting rules |
| Box 14b—Treasury Tipped Occupation Code(s) | Occupation code for employees with qualifying reported cash tips | Federal Treasury/IRS code system |
If you are looking at a 2025 or earlier W-2, you may still see a single box labeled Box 14—Other. The 14a/14b split applies to the redesigned 2026 Form W-2.
2026 Box 14a vs. Box 14b: What Changed?
Box 14a—Other
Box 14a carries forward the general “Other” function of the old Box 14. The IRS says employers may use it for information such as state disability insurance taxes withheld, union dues, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, a minister’s parsonage allowance and utilities, and certain pension-plan contributions.
Box 14b—Treasury Tipped Occupation Code(s)
Box 14b is new for 2026 and is much more specific. If cash tips are reported in Box 12 with IRS code TP, the employer also reports the applicable Treasury Tipped Occupation Code in Box 14b. The IRS permits up to two occupation codes; if some tips came from a nonqualifying occupation, code 000 may need to appear.
This distinction matters because the occupation code in Box 14b is not the same thing as an employer-defined Box 14a abbreviation.
Common Box 14 W-2 Codes and What They Mean
Because Box 14a labels are not standardized nationally, the same payroll item can appear under different abbreviations at different employers. The table below covers common types of entries rather than claiming that every label is an official IRS code.
| Possible Box 14 label | What it may mean | Typical tax-return action |
|---|---|---|
| S125 / SEC125 / CAFE125 | Section 125 cafeteria-plan benefit or pre-tax deduction | Often already reflected in taxable wage boxes; verify the underlying benefit |
| SDI / CASDI | State disability insurance withholding | May matter for a state return; treatment depends on the state |
| PFL / NYPFL | Paid family leave contribution or related state payroll item | State-specific; follow the state’s filing instructions |
| SUI | State unemployment insurance or employee contribution in jurisdictions where applicable | State-specific; do not assume the same treatment nationwide |
| UNION / DUES | Union dues withheld from pay | Usually informational for federal filing; special rules can vary |
| HLTH / MED / INS | Health-insurance premium or benefit information | May already be reflected in wages; determine whether the amount was pre-tax or after-tax |
| EDU / ED ASSIST | Educational assistance payment | Tax treatment depends on the program and amount |
| FRINGE / TFB | Taxable fringe benefit or employer benefit information | A taxable portion may already be included in Box 1, 3, or 5 |
| PENSION / RET | Certain pension-plan contributions reported for information | Do not confuse with federally standardized Box 12 retirement codes |
| PARSONAGE | Minister’s parsonage allowance and possibly utilities | Special clergy tax rules may apply |
If your W-2 contains S125, SEC 125, or CAFE 125, see our dedicated guide to Section 125 on W-2. That article explains how qualifying pre-tax benefits can affect Boxes 1, 3, and 5.
Are Box 14 Codes Official IRS Codes?
Usually not. This is one of the biggest sources of confusion around Box 14.
Box 12 codes are standardized federal IRS codes. Examples include Code D for traditional 401(k) elective deferrals, Code DD for the cost of employer-sponsored health coverage, Code W for HSA contributions, and the new 2026 codes TP and TT.
Box 14a labels are often employer-defined. An employer might use a short abbreviation that makes sense inside its payroll system but is not found on an IRS master list.
Box 14b is different. Its Treasury Tipped Occupation Code(s) follow a federal coding system and are used with the 2026 qualified-tip reporting rules.
Box 14 vs. Box 12: Do Not Mix Them Up
| Feature | Box 12 | Box 14a | Box 14b |
|---|---|---|---|
| Standardized IRS codes? | Yes | Usually no | Yes, Treasury occupation codes |
| Dollar amount normally shown? | Yes for coded items | Often | Occupation code, not a normal payroll dollar entry |
| Common examples | D, DD, W, TP, TT | SDI, union dues, health premiums, S125-style labels | Tipped occupation code(s) |
| Employer can invent abbreviation? | No | Often yes | No |
Two 2026 additions are especially easy to misplace:
- TP is a Box 12 code for total cash tips reported to the employer. If TP is present, Box 14b can show the related Treasury Tipped Occupation Code(s).
- TT is a Box 12 code for qualified overtime compensation. It is not a Box 14 code.
This distinction is important in 2026 because tips and qualified overtime received new federal reporting fields. Do not categorize TP or TT as ordinary Box 14a employer labels.
Does Box 14 Affect Your Federal Tax Return?
Sometimes, but not simply because an amount appears in Box 14a. The underlying payroll item determines the tax treatment.
- Informational entries: some Box 14a amounts are there only to help explain payroll or benefits and may require no separate federal entry.
- Amounts already reflected in wages: a taxable fringe benefit, for example, may already be included in one or more taxable wage boxes.
- Pre-tax items: qualifying benefits may already have reduced taxable wages before the W-2 was prepared.
- State-specific entries: disability insurance, paid family leave, unemployment contributions, or other state items can matter mainly on the state return.
- Special tax situations: clergy, pension, or other specialized entries may require additional treatment.
For a clearer picture of how payroll taxes are shown before the W-2 is issued, see What Is a Pay Stub?
What Category Should You Choose for Box 14 in Tax Software?
Tax software may ask you to assign a category to a Box 14 entry. The correct choice depends on the meaning of the item, not simply the letters your employer printed.
A practical process is:
- Enter the label and amount exactly as shown on your W-2.
- Look for an obvious software category only when you know what the code means, such as a recognized state disability or family-leave item.
- Do not guess from the abbreviation alone. Two employers can use different labels for the same item—or the same letters for different internal payroll purposes.
- Check your final pay stub or benefit statement for a matching year-to-date deduction.
- Ask payroll or HR if the label is still unclear. Your employer is the best source for an employer-defined Box 14a abbreviation.
If the entry is related to federal income-tax withholding rather than an “Other” payroll item, see What Is FIT on a Pay Stub?
Example: How to Read Multiple Box 14a Entries
Suppose an employee’s 2026 W-2 shows these Box 14a entries:
| Entry | Amount | How to interpret it |
|---|---|---|
| S125 | $3,200 | Likely a Section 125 cafeteria-plan amount; verify the benefit and whether it already reduced taxable wages |
| CASDI | $1,050 | Likely California state disability insurance withholding; use applicable California filing instructions |
| UNION | $420 | Likely union dues reported for information |
You should not add all three amounts together and treat the total as an extra federal deduction or extra taxable income. Each line represents a different payroll item with its own rules.
What If Box 14 Says “Other”?
An entry labeled simply Other is not enough to determine the tax treatment. The IRS allows Box 14a to carry many types of additional information, so the label should ideally identify the item.
If the description is vague, compare the amount with your final pay stub. Look for a matching year-to-date deduction or benefit line. If that does not resolve it, ask your employer’s payroll department what the entry represents before choosing a tax-software category.
What If You Do Not Recognize a Box 14 Code?
Do not assume that an unfamiliar abbreviation is an IRS code. Use this checklist:
- Check the abbreviation against your final pay stub and benefits statement.
- Look for a matching amount in year-to-date payroll deductions.
- Determine whether the entry relates to a state program, benefit, union deduction, pension item, or employer-specific payroll code.
- Contact payroll or HR and ask what the label means and whether it is pre-tax, after-tax, taxable, or informational.
- If the employer confirms that the W-2 itself is incorrect, ask whether a corrected Form W-2c will be issued.
Can Box 14 Be Blank?
Yes. A blank Box 14a is not automatically a problem. Employers use this area when they have additional information to report, so an employee can have a perfectly valid W-2 with no ordinary Box 14a entry.
Box 14b also will not apply to every employee. It is relevant to the 2026 tipped-occupation reporting rules when cash tips are reported using Box 12 Code TP.
Why Box 14 Amounts May Not Match Gross Pay or Taxable Wages
Box 14a is not another taxable-wage box. An amount listed there may be a deduction, contribution, benefit, state withholding item, or informational figure. You should therefore avoid comparing it directly with Box 1, Box 3, or Box 5 without first identifying what it represents.
If you are comparing payroll taxes, our guides to the FICA tax percentage and OASDI withholding explain how Social Security and Medicare taxable wages differ from other payroll figures.
Frequently Asked Questions About Box 14 W-2 Codes
What are Box 14 W-2 codes?
They are additional W-2 entries used to report payroll information that does not have a dedicated field elsewhere. In 2026, the ordinary “Other” information is reported in Box 14a, while Box 14b is reserved for Treasury Tipped Occupation Code(s).
Is there an official W-2 Box 14 codes list?
There is no single universal IRS list for all Box 14a abbreviations because employers may label additional information in different ways. Box 12 codes are standardized federally, and 2026 Box 14b uses Treasury Tipped Occupation Codes.
Do I have to report Box 14 on my tax return?
It depends on the entry. Some items are informational, some relate to state taxes, and others describe amounts already reflected elsewhere on the W-2. Follow the rules for the underlying item rather than treating every Box 14a amount the same.
What does S125 mean in Box 14?
S125 usually refers to a Section 125 cafeteria-plan benefit or payroll deduction. The exact tax treatment depends on the benefit. See our Section 125 on W-2 guide for a detailed explanation.
Is Code DD a Box 14 code?
No. Code DD is a standardized Box 12 code used to report the cost of employer-sponsored health coverage under the applicable W-2 reporting rules.
Is Code W a Box 14 code?
No. Code W belongs in Box 12 and generally reports employer HSA contributions, including qualifying employee contributions made through a cafeteria plan.
What is Box 14b on the 2026 W-2?
Box 14b reports the Treasury Tipped Occupation Code(s) when applicable. It works with the new Box 12 Code TP used to report total cash tips reported to the employer.
Does qualified overtime go in Box 14 in 2026?
No. Qualified overtime compensation is reported in Box 12 using Code TT under the 2026 federal W-2 rules. It should not be treated as an ordinary Box 14a code.
Official Sources
- IRS General Instructions for Forms W-2 and W-3 (2026)
- IRS Internal Revenue Bulletin 2026-32
- IRS Publication 505 (2026), Tax Withholding and Estimated Tax
RaiseDelta provides educational information about pay, payroll, and taxes. It does not provide individualized tax, legal, or payroll advice. Box 14a labels can be employer- or state-specific, so contact your employer or tax professional when an unfamiliar entry could affect your return.