No, you do not. If the description in Box 14 includes "125" and/or "Cafe", it is a pre-tax deduction authorized by a "cafeteria plan" under Internal Revenue Code Section 125. Generally, these *should* be deducted from Box 1 (and certain other income boxes on your return) as they're pre-tax. With certain exceptions (i.e., dependent care FSAs in Box 10 and HSA contributions in Box 12 with code W), Section 125 items are NOT otherwise reported on your W-2.
