topic Line of duty injury pay in Get your taxes done using TurboTax

Line of duty injury pay

jcalda — Sun, 16 Feb 2025 14:28:31 GMT

I am a NYC firefighter and had line of duty injury pay (Lodi) reported on W2 box 14. Was this amount included in my W2 wages and if so, how do I handle on tax return since I should not be taxed on this pay?

Re: Line of duty injury pay

SabrinaD2 — Sun, 16 Feb 2025 15:04:21 GMT

As a NYC firefighter, your Line of Duty Injury (LoDI) pay reported in Box 14 of your W-2 is typically not included in your taxable wages in Box 1. Box 1 is the basis for your taxable wages.

Meaning it’s should be excluded from your taxable income. Double-check with your payroll office/HR to be sure its not include in Box 1 -
When entering your W-2 information in TurboTax, make sure to input the details exactly as they appear on your W-2 form.
TurboTax will prompt you to enter any additional information from Box 14 - which is primarily for information not for additional taxes in the case of LoDI.

For more information see: IRS Publication 15-A and scroll down the page to "Payments that Aren't Sick Payments".

Re: Line of duty injury pay

jcalda — Wed, 19 Feb 2025 13:09:37 GMT

Thanks so much!

Re: Line of duty injury pay

tol3rd — Tue, 14 Apr 2026 17:12:42 GMT

Hi,

I have a follow up question to the above. in my notes of how to file the paperwork when i have LODI, i had written down "agency verification."

How do i verify the agency i work for and how do i properly record this in the paperwork?

Thanks.

Tom

Re: Line of duty injury pay

AmyC — Tue, 14 Apr 2026 18:15:50 GMT

The verification isn't for your tax filing but to ensure it is done right. This could be:

Payroll Coding: Ensuring the payroll department has officially designated those specific hours/days as LoDI under Section 207-a (or 207-c for police). This is what triggers the department to exclude that income from Box 1 (Wages, tips, other compensation) of your W-2.
The "Letter of Participation": If you were ever audited or if the IRS questioned why your gross pay doesn't match your taxable pay, the "agency verification" would be an official letter or pay stub record from the employer confirming that amount was paid as nontaxable disability benefit due to a line-of-duty injury.
Final paystub of the year showing LoDI Pay

Your income will show as nontaxable in box 14 and should not be included in box 1 wages.

@tol3rd