For the NJ State tax form, do I need to enter the $amounts in W-2 box 12a,b,c, as "Other Income" ?

[AmandaR1]

Amounts reported in box 12 would not usually be other income. The box rows are labelled a, b, c, but they do not indicate meaning of the amount. Instead, there's a code listed next to the amount, which indicates the purpose of the amount. 

Usually, box 12 is reporting some type of pre-tax employer fringe benefit. These amounts are not usually considered other income. For information on the code meanings in box 12, see below:

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