Where do I report WA FMLA premiums paid by employer?

[WA_Paul]

Washington State has a State-required Family Medical Leave for all employees. For smaller companies, the employee is responsible for paying the premiums. However, the employer is allowed to pay the premiums on behalf of the employee as a taxable benefit. My employer did that. For my W2, Box 14 lists FMLA with an amount of $78.09, which is the total premiums paid for 2019. How do I enter this into TurboTax as taxable income?

[JulieS]

You can just enter your W-2 form as it is. That amount should already be included in box 1 of your W-2.

Box 14 is just used to report additional information that does not affect the amount of your taxable income. 

[WA_Paul]

Thanks for the input Julie.

What should I do if my employer did not include the amount in box 1, but only listed it in Box 14?

[MaryK4]

You want to enter the W2 information exactly as it appears, it does not have to included in Box 1.

@WA_Paul

[WA_Paul]

Since the WA FMLA premiums are taxable income, they need to be included in Box 1. Thus, my employer had to file a W2c to correct the amount.