Box 14 is the only place on a W-2 where the employer chooses what to write. That freedom is why it confuses people: two employers can fill it in differently and both be right. For 2026 the IRS split it into 14a and 14b and shrank box 9 to give 14a more room. Here is what goes in each part, what must go elsewhere, and how to label it so an employee can read it.
What changed for 2026: box 14a and box 14b
The IRS General Instructions for Forms W-2 and W-3 (2026) say box 14 has been split into box 14a and box 14b. Whatever you used to report in box 14, "Other", now goes in box 14a. Box 14b is new and has one job: the Treasury Tipped Occupation Code for employees whose cash tips you report in box 12 with code TP.
| Form year | Box | Used for |
|---|---|---|
| 2025 | 14, Other | Optional information for the employee, labelled |
| 2026 | 14a, Other | The same optional information, with a little more room |
| 2026 | 14b, Treasury Tipped Occupation Code(s) | Up to two codes, only when box 12 shows code TP |
What goes in box 14a
Box 14a is for any other information you want to give the employee, with each item labelled. The 2026 instructions give these examples:
- 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
- Pension contributions that aren't box 12 items: nonelective employer contributions, voluntary after-tax contributions (not Roth), required employee contributions and employer matching contributions
Two entries are more than optional. If you included 100% of a company vehicle's annual lease value in the employee's income, you must report it in box 14a or on a separate statement. Railroad employers report RRTA compensation, Tier 1 tax, Tier 2 tax, Medicare tax and Additional Medicare Tax in box 14a, labelled with those names. Section 414(h)(2) contributions to certain state or local government plans also go in 14a, not box 12.
One change for 2026 touches the items many employers put here. The IRS now says employee contributions to a state paid family and medical leave program, and employer voluntary payments, must be included as wages on the W-2 (Revenue Ruling 2025-4 and Notice 2026-6). Showing a state deduction in box 14a is still fine as a label; it doesn't replace including the amount where it belongs.
What doesn't go in box 14
Anything the IRS gives a box or a code goes there, not in box 14. These are the items most often put in the wrong place.
| Item | Where it goes instead |
|---|---|
| 401(k) elective deferrals | Box 12, code D |
| Roth 401(k) contributions | Box 12, code AA |
| Cost of employer health coverage | Box 12, code DD |
| Employer HSA contributions | Box 12, code W |
| Group-term life insurance over $50,000 | Box 12, code C, and boxes 1, 3 and 5 |
| Qualified overtime premium | Box 12, code TT |
| Cash tips reported to you | Box 12, code TP, with the occupation code in box 14b |
| Dependent care benefits | Box 10 |
| State wages and state income tax | Boxes 15 to 17 |
| Local wages and local income tax | Boxes 18 to 20 |
Form W-3 also has a box 14, but it means something else: income tax withheld by a third-party payer of sick pay. Box 14a amounts on the W-2s are not totalled on the W-3.
Box 14b: Treasury Tipped Occupation Codes
Use box 14b only when you report cash tips in box 12 with code TP. Enter up to two codes for the occupations in which the employee received tips. The rules from the 2026 instructions:
- Find the code for each tipped occupation in the IRS list of tipped occupations (IRS.gov/TippedOccupations).
- Enter one code if the employee received tips in one occupation, two if in two.
- If the employee received tips in three or more occupations, enter the codes for any two of them.
- If any tips were received in an occupation that doesn't qualify, "000" must be one of the codes.
The code lets the employee claim the federal deduction for qualified tips, which applies only to occupations the IRS lists as customarily and regularly receiving tips on or before December 31, 2024. Our post on no tax on tips explains the deduction itself.
Is box 14 required, and is it taxable?
Most of box 14a is optional: the instructions say you "may" use it for other information. It doesn't change the employee's wages or taxes; the taxable amounts are already in boxes 1 to 6 and 15 to 20. Box 14b is required whenever you use code TP. The vehicle lease value and the railroad entries above are the other cases where something has to appear.
Optional doesn't mean pointless. A clear box 14a tells the employee what was taken from their pay for things like state disability insurance or union dues, and can save you a phone call in February.
How to label box 14a items
The IRS asks you to label each item but doesn't prescribe the wording. Short, plain labels work best, because the box is small even after the 2026 resize.
- Name the item, then the amount: "Union dues 480.00".
- Name the state for state deductions, so a two-state employee can tell them apart.
- Use the same labels every year and on the pay stubs, so the year-to-date figures on the last stub match the W-2.
- If you need more room than the box gives, give the employee a separate statement rather than squeezing in abbreviations nobody will understand.
Where PayDocs fits
The PayDocs W-2 generator has a box 14a section for labelled items (box 14 on 2025 forms) and, on 2026 forms only, box 14b for up to two tipped occupation codes, which it asks for when you report code TP. It makes the employee copies from your payroll figures; you preview free and pay per document. PayDocs doesn't file Copy A or Form W-3 with the SSA.
This is general information about federal rules for employers, not tax or legal advice. State and local rules can add to it.
Questions
What goes in box 14 of a W-2?
Labelled information the employer wants the employee to have, such as state disability insurance withheld, union dues, uniform payments or health insurance premiums deducted. On the 2026 form this is box 14a; box 14b holds tipped occupation codes.
What is box 14b on the 2026 W-2?
Box 14b holds up to two Treasury Tipped Occupation Codes. It is used only when the employer reports cash tips in box 12 with code TP, so the employee can claim the federal deduction for qualified tips.
Is box 14 required?
Mostly no: box 14a is optional information. It is required for 100% of a vehicle's annual lease value included in income (or a separate statement), for railroad employers' RRTA items, and box 14b whenever code TP is used.
Can I put 401(k) contributions in box 14?
Not elective deferrals: those go in box 12 with code D, and Roth contributions with code AA. Voluntary after-tax contributions that aren't Roth, and employer matching contributions, may be shown in box 14a.
Does box 14 total on Form W-3?
No. Box 14 on Form W-3 is a different item: income tax withheld by a third-party payer of sick pay. The labelled amounts in W-2 box 14a aren't added up anywhere.
Sources
Sources checked October 7, 2026. This article explains how pay documents work; it is not tax or legal advice.
