kind-of disagree with this.
Many forms do not contain anything in box 16, but NY, in particular, insists on it.
In all cases I know of, a zero in box 16 will lead to errors in certain situations.
Normally, the value of box 2a would be entered into box 16 if box 2a contains a real $$ value.
If box 2a is empty, or undetermined, then the Federally-taxable amount of box 1 is entered as box 16 (unless the person made after-tax contributions to that type of retirement fund, that $$ amount is just 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.*
