It appears this is imputed income as explained below.
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Imputed income is the value of a service or benefit provided by employers to employees, which must be treated as income. Because it is considered taxable income, then the employer should have included this in box 1, Gross Wages (Form W2) already.
You can confirm this with your employer if you like, but you shouldn't have to do anything special with your tax return except to add the W2 as you normally would. Enter your box 14 amount and move forward.
