rjs
Level 15
Level 15

Deductions & credits

I assume you are asking about box 14 on a Form W-2. There are no rules or standards for the information in box 14, or for any abbreviations that are used. The employer can put pretty much whatever they want in that box. If there is something you don't understand, you have to ask the employer to explain it.

If it's a charitable contribution that was deducted from your pay, you need certain records in addition to the W-2 in order to claim a tax deduction for the contribution. The following is from IRS Publication 526, page 17.

"Payroll deductions. If you make a contribution by payroll deduction, you must keep:

"1. A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and

"2. A pledge card or other document prepared by or for the qualified organization that shows the name of the organization."

There are additional requirements if $250 or more was deducted from a single paycheck. See Publication 526, page 18 for details.