On the W-2 that your wife got from her employer, there should be a code or abbreviation before the number in box 14. What is the code or abbreviation? If there is just a number, with no code or abbreviation, the W-2 is not filled out correctly. In that case, your wife has to ask her employer for a corrected W-2.
Some of the codes in box 14 are specific to a state. What state did your wife work in?
There are no standard rules for what goes in box 14, and no standard codes or abbreviations. The employer can put pretty much anything they want in there. If there is something you don't understand, your wife has to ask her employer what it means.
