If box 14 is empty or blank, then leave boxes 14, 15 & 16 all empty. But if there is an amount in Box 14, you will need to enter the an amount in box 16 so the withholding amounts correctly flow to your state return(s). Use Box 2a for the box 16 amount. If 2a is not populated, use the amount in Box 1. @mmeggs
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