NJ - Box 14 code "NJWD-ES"

[Booley1]

I'm looking at my W-2 for box 14. The codes are listed below:

• NJSDI-E : assuming for NJ SDI
• UI/WF/SWF : for NJ UI/WF/SWF
• NJWD-ES : what category does this apply to?

My FLI was recorded under box 15 and 17, but referring to previous tax years, I'm assuming it should have been recorded under box 14 as well.

Thanks.

[DianeW777]

The FLI doesn't belong in boxes 15 and 17 since this is the state abbreviation and state income tax and I agree it should be in box 14 with the rest of your codes.

The following are the descriptions for your codes in box 14 and you would select 'Other' if nothing in the list matches your descriptions.  Box 14 is used for many items on the W-2, basically for anything that doesn't have another box to use.

• UI/WF/SWF = Unemployment Insurance/Workforce Development Partnership Fund/Supplemental Workforce Fund.
• NJWD-ES   =  Workforce Development Program 
• FLI              = Family Leave Insurance (state or private plan)

[Booley1]

Thank you for replying Diane.

The only one I'm having issues with is "NJWD-ES", I've classified the others. For this case, if this code represents the Workforce Development Program, should I also categorize this as "UI/WF/SWF"? Or should I go with either "Other deductible state or local tax" or "Other (not classified)"?

Thank you!

[DianeW777]

No, the fact your employer listed it separately was for you or for their convenience. This should be entered in the category that allows TurboTax to deduct them on your itemized deductions if necessary.  Below are the rules for deductible state and local taxes (limited to a maximum of $10,000 including real estate tax).  Select the category based on whether this fee is a mandatory wage tax, which seems to be the case unless this is specifically for your own benefit.

• Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Benefit Fund, Rhode Island Temporary Disability Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund. • Mandatory contributions to the Alaska, California, New Jersey, or Pennsylvania state unemployment fund.
• Mandatory contributions to state family leave programs, such as the New Jersey Family Leave Insurance (FLI) program and the California Paid Family Leave program.
• IRS Instructions for Schedule A

[educh]

Unfortunately TurboTax doesn't show this option for the 2023 tax year.  What's the correct category for 2023.

[AmyC]

Other deductible state tax. My guess would be that you have already reached your $10,000 SALT limit on Sch A so this will not affect your federal return, this year.

@educh