{"id":321,"date":"2009-02-01T11:50:39","date_gmt":"2009-02-01T16:50:39","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=321"},"modified":"2010-02-06T16:55:44","modified_gmt":"2010-02-06T21:55:44","slug":"2008-form-w-2-tips-part-15-box-14-other","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2009\/02\/2008-form-w-2-tips-part-15-box-14-other\/","title":{"rendered":"2008 Form W-2 Tips, Part 15, Box 14 Other"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">This is one in a continuing series on the <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw2.pdf\" target=\"_blank\"><span style=\"color: #800080;\">2008 Form W-2, Wage and Tax Statement<\/span><\/a>, which employers must generally furnish to employees no later than February 2, 2009. Forms mailed on the due date are considered furnished if properly addressed. Employers unable to meet that deadline may file a request for extension of time to furnish the forms. Today we review Box 14, other.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Box<\/span><span style=\"font-size: 10pt; font-family: Verdana;\"> 14<\/span><span style=\"font-size: 10pt; font-family: Verdana;\"> is used to provide additional information that employees may want or need for their tax records. Employers must report the lease value of a vehicle reported in <a href=\"https:\/\/old.visionpayroll.com\/kb\/2008\/12\/2008-form-w-2-tips-part-2-box-1-wages-tips-other-compensation\/\" target=\"_blank\">box 1<\/a> either here or in a separate statement provided to the employee. The following are examples of items that employers may want to disclose in box 14:<\/span><\/p>\n<ul style=\"margin-top: 0in;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"margin: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo1;\"><span style=\"font-size: 10pt; font-family: Verdana;\">State disability insurance taxes withheld<\/span><\/li>\n<li class=\"MsoNormal\" style=\"margin: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo1;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Union dues<\/span><\/li>\n<li class=\"MsoNormal\" style=\"margin: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo1;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Uniform payments<\/span><\/li>\n<li class=\"MsoNormal\" style=\"margin: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo1;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Health insurance premiums deducted<\/span><\/li>\n<li class=\"MsoNormal\" style=\"margin: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo1;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Nontaxable income<\/span><\/li>\n<li class=\"MsoNormal\" style=\"margin: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo1;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Educational assistance payments<\/span><\/li>\n<li class=\"MsoNormal\" style=\"margin: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo1;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Clergy\u2019s parsonage allowance and utilities<\/span><\/li>\n<li class=\"MsoNormal\" style=\"margin: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo1;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Nonelective employer contributions to a pension plan on behalf of an employee<\/span><\/li>\n<li class=\"MsoNormal\" style=\"margin: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo1;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Voluntary after-tax contributions to a pension plan that are deducted from an employee\u2019s pay (not including Roth contributions)<\/span><\/li>\n<li class=\"MsoNormal\" style=\"margin: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo1;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Required employee contributions to a pension plan<\/span><\/li>\n<li class=\"MsoNormal\" style=\"margin: 0in 0in 6pt; tab-stops: list .5in; mso-list: l0 level1 lfo1;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Employer matching contributions to a pension plan<\/span><\/li>\n<\/ul>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Employers may also report prior-year makeup amounts for nonelective employer contributions, voluntary after-tax contributions, required employee contributions, and employer matching contributions made under the Uniformed Services Employment and Reemployment Rights Act of 1994, also known as USERRA. Such amounts should be reported separately for each year.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Amounts included in box 14 should include a separate label for each item.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 0pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">The next topic in this continuing series will be Boxes 15 through 20, state and local income tax information. Contact <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\"><span style=\"color: #800080;\">Vision Payroll<\/span><\/a> with any questions on the <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw2.pdf\" target=\"_blank\"><span style=\"color: #800080;\">2008 Form W-2<\/span><\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>This is one in a continuing series on the 2008 Form W-2, Wage and Tax Statement, which employers must generally furnish to employees no later than February 2, 2009. Forms mailed on the due date are considered furnished if properly addressed. Employers unable to meet that deadline may file a request for extension of time [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[17,749,224,752,751,750],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/321"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=321"}],"version-history":[{"count":3,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/321\/revisions"}],"predecessor-version":[{"id":2568,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/321\/revisions\/2568"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}