Box 14 is used by employers to report non-standardized information such as union dues, health insurance premiums, or state disability insurance.
Employer contributions to these accounts are reported in Box 12, Code TA .
As the 2026 tax season approaches, employees and employers need to prepare for specific updates to the Wage and Tax Statement (Form W-2) reporting. While the fundamental structure of the W-2 remains, 2026 introduces new employer-provided contribution options that may appear in Box 12. 1. New for 2026: Trump Account Contributions
If your employer reports more than four items in Box 14, you may receive multiple W-2 forms, or you may need to ask your employer to aggregate them for electronic filing. When filing, you may need to create a second W-2 entry in your tax software, listing $1 in Box 1 to activate the additional code entry fields. 4. 2026 Social Security and Medicare Updates
The taxable amount for Social Security is capped at $176,100 for 2025 (reported on the 2026 W-2).
