January 24, 2011
2010 Form W-2 Tips, Part 15, Box 14 Other
Filed under: News
Vision Payroll

This is one in a continuing series on the 2010 Form W-2, Wage and Tax Statement, which employers must generally furnish to employees no later than January 31, 2011. Forms mailed on the due date are considered furnished if properly addressed. Employers unable to meet that deadline may file a request for extension of time to furnish the forms. Today we review Box 14, other.

Use Box 14 to Provide Additional Inforamtion

Box 14 is used to provide additional information that employees may want or need for their tax records. Employers must report the lease value of a vehicle reported in box 1 either here or in a separate statement provided to the employee. The following are examples of items that employers may want to disclose in box 14:

  • State disability insurance taxes withheld
  • Union dues
  • Uniform payments
  • Health insurance premiums deducted
  • Nontaxable income
  • Educational assistance payments
  • Clergy’s parsonage allowance and utilities
  • Nonelective employer contributions to a pension plan on behalf of an employee
  • Voluntary after-tax contributions to a pension plan that are deducted from an employee’s pay (not including Roth contributions)
  • Required employee contributions to a pension plan
  • Employer matching contributions to a pension plan

USERRA Reporting for Makeup Amounts Is Done in Box 14

Employers may also report prior-year makeup amounts for nonelective employer contributions, voluntary after-tax contributions, required employee contributions, and employer matching contributions made under the Uniformed Services Employment and Reemployment Rights Act of 1994, also known as USERRA. Such amounts should be reported separately for each year.

Label Amounts in Box 14

Amounts included in box 14 should include a separate label for each item.

Boxes 15 Through 20, State and Local income Tax Information Is the Next Topic

The next topic in this continuing series will be Boxes 15 through 20, state and local income tax information. Contact Vision Payroll with any questions on the 2010 Form W-2.


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