The amounts listed on your W-2 as IRC 132 is not subject to taxes in New York. This value represents any Commuter Benefits you may have received.
Box 14 on your W-2 form reporting IRC 132 fringe benefits are typically not included in your gross income as reported in box 1 on your W-2 form or in box 16 for your state wages. So, you don't need to deduct that amount from your New York income because it was not included in your income on your tax return to begin with.
Please see the section titled "How are my pre-tax benefit program deductions shown in my W-2?" section for more details.
New York FAQ
@TaxLady1975
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