Code ESQ in box 14 on your W-2 has no tax meaning.
It is something your employer's payroll uses and is only known to them.
SOMETIMES Box 14 will report a tax and that can be used on the tax return, but people that pay this type of tax know they pay it and they know it's reported in Box 14.
ESQ is not one of these coded taxes.
@YourDost
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