If box 12 does not have state tax withheld then all boxes 12-14 must be blank - not zero.
A zero in box 12 or a state ID in box 13 will be an error. *Any* entry in box 12 (even 0) implies that there is state tax withholding.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
