14 — Other Information Updated for tax year 2025

What this line means

A catch-all box where your employer reports additional tax-related information that does not have a dedicated box elsewhere on the W-2. Common entries include state disability insurance (SDI) withheld, union dues, uniform payments, educational assistance, and state or local taxes. The label and amount vary by employer — there is no standardized code system like Box 12.

Does this apply to you?

• You see entries in Box 14 with labels like “SDI,” “SUI,” “CASDI,” “Union,” “414(h),” or “NYS PFL”
• You pay state disability insurance or paid family leave premiums through payroll
• You had union dues or uniform costs deducted from your pay
• You need to enter Box 14 amounts in your tax software and are not sure which category to select

Easy to overlook

Some Box 14 items are deductible on state returns Entries like state disability insurance (SDI), state unemployment insurance (SUI), and paid family leave (PFL) premiums are deductible on some state tax returns even though they are not deductible on your federal return. New York, California, and New Jersey are common states where these Box 14 entries directly reduce your state taxable income. Ignoring them means overpaying state taxes. ¹ [SOURCE: State tax authority guidelines — SUI, SDI, and local tax reporting]

Box 14 labels are not standardized One employer might label state disability insurance as “SDI,” another as “CASDI,” and a third as “CA SDI.” Tax software asks you to categorize each Box 14 entry, and the right category depends on what the label actually represents, not the exact text. If you are unsure what a label means, check your final pay stub of the year — it usually breaks down the same deductions in more detail. ² [SOURCE: IRS W-2 Instructions — Box 14 employer reporting]

Watch out for this

Skipping Box 14 entirely because the amounts seem small or the labels are confusing. Tax software prompts you to enter Box 14 and select a category for each entry. Choosing “Other — not on list” for everything is safe for federal purposes but can cause your state return to miss valid deductions. Taking 30 seconds to match each entry to the correct category saves real money on state taxes.

Related lines on your return

• Box 12 — Form W-2 — Coded benefits with standardized letter codes; distinct from Box 14’s free-form labels
• Box 17 — Form W-2 — State income tax withheld; a separate box from Box 14 state-related entries
• Box 19 — Form W-2 — Local income tax withheld; related to but distinct from local items in Box 14