IF box 14 is empty (it usually is), then some states (NY in particular) require a value and not a zero in that box.
Usually it is the same as the box 2a value, or if box 2a is empty or unknown, it is the Federally-taxable amount of box 1 .
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
