You do not have to do anything. Box 14 is provided for your employer to report additional tax information. It's simply an information box.
If any amounts are reported in Box 14, it should include a brief description of what they're for. For example, union dues, employer-paid tuition assistance or after-tax contributions to retirement plans. In this case it stated MED.
That $1,800 Cobra payment would be included in wages in Box 1 of the W-2. You do not have to do anything additional, unless you itemize your deductions and can claim it as a Medical Insurance expense.
@RD104
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