Last updated: October 2026

W2 Box 14 Codes: What the Entries Mean

W2 Box 14 has no official code list. Your employer writes whatever they want there.

Box 14a is labeled "Other," and the instructions let employers use it for "any other information that you want to give to your employee."

So when you see CASDI, RET, UNION, or a cryptic three-letter tag next to a dollar amount, you are looking at a label your payroll department picked. The label matters less than the category.

Why Box 14 Works Differently From Box 12

Box 12 has standardized codes. DD is employer health coverage. W is HSA contributions. AA is Roth 401(k). Every employer uses the same letters.

The "Other" box on Form W-2 has none of that. The IRS General Instructions for Forms W-2 and W-3 let employers report any information they think the worker needs. One employer might write "HEALTH" for the employee share of health premiums. Another might write "MED." A third might write "125" because the deduction runs through a Section 125 cafeteria plan. Same dollars, three labels.

If the label is ambiguous, ask payroll. Do not guess.

The Five Categories of Box 14 Entries

1. State-mandated disability and unemployment withholding

One example the IRS gives for this box is state disability insurance taxes withheld. The Schedule A instructions count several mandatory state contributions as state and local income taxes. They include the California, New Jersey, or New York disability benefit fund and the Rhode Island temporary disability fund. They also include the Alaska, California, New Jersey, or Pennsylvania unemployment fund, and state family leave programs such as New Jersey Family Leave Insurance and California Paid Family Leave. That alone is a reason to read the box carefully.

2. Union dues and professional association fees

Since the 2017 tax law, these are no longer deductible on federal returns for most W-2 employees. Check your state return before ignoring the number.

3. After-tax retirement and benefit contributions

Pre-tax 401(k) sits in Box 12 as Code D. The after-tax cousin can be reported in Box 14. These contributions do not reduce taxable wages in Box 1.

4. Employee share of health insurance

Code DD in Box 12 is the total cost of employer health coverage. The employee-paid portion, if run through a cafeteria plan, is already excluded from Box 1 wages and often gets reported here for transparency. You cannot deduct it again. It is already gone from your taxable wages.

5. Educational assistance and everything else

Employers also use the box for educational assistance payments and a minister’s parsonage allowance and utilities. None is standardized.

The State Entries You Cannot Skip

California. The California SDI rate was 1.2% in 2025 and is 1.3% in 2026, and since January 1, 2024 there is no taxable wage limit for SDI. Mandatory contributions to the California disability benefit fund count as state and local income taxes on Schedule A.

New York. An employer is allowed, but not required, to take a contribution from workers toward disability benefits. Mandatory contributions to the New York disability benefit fund count as state and local income taxes on Schedule A.

New Jersey. Workers contribute to unemployment insurance, temporary disability insurance, and family leave insurance. Mandatory contributions to its disability benefit fund, unemployment fund, and Family Leave Insurance count as state and local income taxes on Schedule A.

Reconcile against your pay stubs before claiming anything.

Why Every Label Needs Checking

Box 14 entries are not standardized. Treat every label as suspect until you confirm the category.

When the label is not obvious, the fix is boring but reliable: email payroll and ask, "What category is this entry, and is it pre-tax or after-tax?"

How to Read an Ambiguous Entry in Three Steps

Try this sequence when a label makes no sense.

First, pull your final pay stub of the year and look for a year-to-date line that matches the dollar amount.

Second, check your state return instructions.

Third, if nothing matches, email your payroll department before you file.

When Box 14 Signals a Payroll Error

If the amount looks wildly off from what your stubs show, request a corrected form. Employers issue a Form W-2c to fix errors on the original report.

Your Action Steps This Week

Pull your W-2 right now and read every line in the "Other" box out loud. If any label is not immediately obvious, write it down.

Match each entry to your December pay stub year-to-date totals. Discrepancies get an email to payroll today, not in April.

If you itemize, confirm your mandatory state disability and family leave contributions are included with state and local income taxes on Schedule A of your federal return. Use the IRS General Instructions for Forms W-2 and W-3 as the authority when payroll pushes back.

If a label still makes no sense after the pay stub check, do not guess in tax software. Read our breakdown of W-2 Box 12 codes first to rule out a misfiled entry, then compare your full form against the rest of the W-2 and reporting hub.

This is not legal or financial advice. Consult a qualified professional for your specific situation.