If box 14 has a real value in it...several states require a value in box 16 that is greater than box 14....that is usually box 2a, if box 2a has a real non-zero value in it.
IF box 2a is empty, or "undetermined" then it would be the Federally-taxable amount of box 1 (which is usually the same as box 1, unless after-tax contributions were made to that retirement account)
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
