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It appears this is imputed income as explained below.
You can confirm this with your employer if you like, but you shouldn't have to do anything special with your tax return except to add the W2 as you normally would. Enter your box 14 amount and move forward.
this says NOTHING about what to select in category !!!
You can chose Other as a category for Box 14 entries. In most cases, the information that your employer lists in Box 14 of your W-2 does not affect your income tax return. In fact, for many Box 14 entries, the IRS does not even provide a place for it to get reported on your return forms. They are reported to you in Box 14 simply for informational purposes.
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