If box 14 has a value, then box 15 must also be filled in.
AND
if box 14 has a value....many states require that box 16 be filled in with the value of box 1 or box 2a
(I would insist it's box 2a, or the federally taxable amount from box 1 when box 2a is empty or "undetermined".)
NY is especially picky about this and my state (NC) will back-fill box 16 with box 2a when the follow-up questions are properly answered about what the state distribution amount is. I would say that a value of 0.00 in box 16 would be quite rare, and probably wrong.....but that may depend on what state is involved.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
