W-2 Box 14 — Other (state disability, union dues, RRTA, NYC SDI, and more)
Free-form 'Other' box used by employers for items not covered elsewhere — state disability insurance, union dues, uniform allowances, educational assistance above $5,250, etc.
At a glance — Box 14
- Box name
- Other (state disability, union dues, RRTA, NYC SDI, and more)
- Reports to
- Varies by item — some are deductible, some informational, some already in Box 1.
- Check against
- Your pay stubs and any state-specific forms (e.g., CA VPDI, NJ SDI, NY SDI).
What Box 14 means
Box 14 is the W-2's catch-all 'Other' box. Employers use it for items that don't have their own box on the W-2 but are still useful to report — state disability insurance (CA SDI, CA VPDI, NJ SDI, NY SDI, RI TDI, HI TDI), union dues, uniform allowances, after-tax HSA contributions (not code W), educational assistance above $5,250, non-taxable combat pay for the military, and many state-specific items.
Because Box 14 is free-form, there is no standard code — your employer labels each entry with a description (e.g., 'CA SDI', 'NJ SUI/SDI', 'RRTA Tier 1 Compensation'). Check the label, not just the amount.
Tax return implications
- State disability insurance (SDI/VPDI/TDI): sometimes deductible on Schedule A as a state income tax substitute — check your state's rules.
- Union dues pre-2018 were deductible on Schedule A; the TCJA (2018–2025) suspended unreimbursed employee business expenses, so Box 14 union dues are generally not deductible federally for employees (some state returns still allow it).
- Railroad Retirement Tax Act (RRTA) compensation: for railroad employees, this feeds a parallel retirement benefit system (not Social Security).
Common pitfalls & things to check
- Don't assume Box 14 items are deductible without checking the label — most are either already accounted for elsewhere or, post-TCJA, not federally deductible.
- State disability insurance varies wildly by state — some states don't have any, California has two variants (SDI and VPDI), New Jersey has a combined SUI/SDI line.
- Clergy housing allowance (if reported here) is federal-income-tax-free but still subject to SE tax on Schedule SE.
Related W-2 boxes
Box 13 — Statutory employee · Retirement plan · Third-party sick pay
Three checkboxes (not dollar amounts): Statutory employee, Retirement plan coverage, Third-party sick pay. Each has separate tax-return implications.
Box 1 — Wages, tips, other compensation
Your taxable federal wages for the year — gross pay minus pre-tax deductions like traditional 401(k), Section 125 cafeteria plan contributions, and pre-tax HSA.
Box 2 — Federal income tax withheld
Total federal income tax your employer withheld from your paychecks during the year, based on your Form W-4 elections.
Box 3 — Social security wages
Your wages subject to Social Security tax, capped at the annual wage base. Differs from Box 1 because traditional 401(k) deferrals are not excluded.
Reconciling your W-2 at tax time? Use the paycheck calculator to verify expected federal, Social Security, and Medicare withholdings on your salary, and the federal income tax calculator to estimate your refund or balance owing before you file.
Related Calculators
Paycheck Calculator
Federal, state, FICA withholding, net take-home, W-4 alignment
Federal Income Tax Calculator
10–37% brackets, $15,750 standard deduction, progressive calculation
W-4 Withholding Optimizer
Form W-4 allowances, correct federal withholding, avoid penalties
FICA & Social Security
6.2% SS to $176,100, 1.45% Medicare, 0.9% additional Medicare
Tax Refund Estimator
Estimate federal refund, withholding vs liability, adjustments
401(k) Calculator
Contribution limits, employer match, tax-deferred growth
Sources
W-2 box definitions per IRS General Instructions for Forms W-2 and W-3 and IRC §6051. Rates and thresholds current for tax year 2025 (file by April 15, 2026); 2026 figures included where published.