box 14 is usually used to provide supplemental information. Many times, this has no effect on personal income taxes. there are no standard codes for what can go in that box. you'll have to contact your employer to find out what is means and then post the explanation back in this so we can advise you as to whether you should file an amended return. If I had to guess I would say cost of life insurance that is not included in 12c. if correct, there would be no need to file an amended return.