You are correct the Box 14 amount on your W2 from a NY employer for IRC 132 Commuter benefits has been excluded from Box 1 wages and NY Box 16 wages. The Box 14 category for that entry is "Other not classified." That Box 14 entry is informational identifying the amount of a pre-tax contribution that was therefore not in Box 1 wages.
NJ however does tax that amount and so it needs to be added back to your NJ taxable wages in the NJ state interview.
- "Update" the "Adjustments" section.
- Answer "No" to the first page and then
- Arrive at the NJ W2 adjustments page.
- Add the Box 14 item and amount in the boxes provided.
- When you get to the NJ tax summary page at the end of the interview, you will the W2 wages are adjusted to include the amount
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