Box 14 has entries IRC125 1508.00 414H 1539.05 Which entry is subject to tax?

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Box 14 is mainly information. You employer can put anything they want there. Most entries have no tax implications, (only a few entries such as state disability tax are standard) but if unsure ask your employer to explain what they mean. (Some employer give the explanation on the back of the W-2 form).

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

The 414H entry is the amount that you contributed to a 414(h) retirement plan. It is not subject to federal income tax, and therefore is not included in box 1 of your W-2. It is subject to Social Security and Medicare taxes, so it is included in boxes 3 and 5. Some 414(h) contributions are subject to state income tax and some are not. The rules may be different in different states. Ask your employer.