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New Member
posted May 31, 2019 5:37:43 PM

Entering W-2: Box 14 Local Government Retirement Plan

My wife works for a local government.  Instead of paying into Social Security, she pays into a county retirement plan.  On her W-2, the amount she contributes to the retirement plan is listed in Box 14.  I have been told previously that I am to pick the "Other - not listed" reason for this.  By picking this option, we end up owing a significant amount of money to the federal government.  Is this the case other people have run into?  It almost feels like I should be picking the option that makes it a mandatory state or local tax (which results in us not owing).  Any insight regarding this would be appreciated.  We have already filed and paid for this year.  So, if I did this wrong, I will have to file an amended return.  Thanks.

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1 Best answer
Level 4
May 31, 2019 5:37:47 PM

You have reported this correctly.  Even though contributions to government retirement systems are often mandatory it is not considered a tax.  These contributions are still retirement plan contributions which your wife will get back or receive a benefit from once she retires.  If they are pre-tax contributions then your wife's wages in box 1 have already been reduced. 

Your tax due probably decreases when you indicate that these are mandatory state or local taxes because the amounts are transferred to your Itemized Deductions as a state/local tax.  Unfortunately, this is not the correct tax treatment for these contributions.

4 Replies
New Member
May 31, 2019 5:37:45 PM

Is this still the case? Are you still owing a large amount every year? I work for a local government that does not have social security only pension and now it feels like I am being penalized for following the system. I owe a large amount. Pension and Insurance are in box 14. Turbo Tax seems confused by not having social security tax withheld when I talked to them. This can't be right....

Level 4
May 31, 2019 5:37:47 PM

You have reported this correctly.  Even though contributions to government retirement systems are often mandatory it is not considered a tax.  These contributions are still retirement plan contributions which your wife will get back or receive a benefit from once she retires.  If they are pre-tax contributions then your wife's wages in box 1 have already been reduced. 

Your tax due probably decreases when you indicate that these are mandatory state or local taxes because the amounts are transferred to your Itemized Deductions as a state/local tax.  Unfortunately, this is not the correct tax treatment for these contributions.

New Member
Feb 27, 2022 10:18:54 AM

So which is the correct selection?  Other or ??

Employee Tax Expert
Feb 27, 2022 12:16:21 PM

If the categories for a particular deduction in Box 14 is not listed as an option, then you should select the category labeled Other - not classified.

 

Generally, the Box 14 items of your W-2 are for informational purposes and do not affect your income tax return.

 

For more information, please see What is box 14 on my W-2 for?

 

@msdos62