Understanding Form W-2 Box 14 Codes

What is W-2 Box 14?

Employers use Form W-2 Box 14 to give employees additional information that does not belong in any other box. This can include payroll deductions, nontaxable benefits, and amounts the employee may need for their state or federal tax return.

For tax year 2026, Box 14 is divided into two parts:

Does W-2 Box 14 Have Codes?

• Box 14a has no official IRS codes. Employers create a short, clear label for each amount, such as SDI, UNION DUES, or 414(h). Labels often vary between employers and payroll providers, so employees may need to ask their employer what a label means.
• Box 14b uses official codes called Treasury Tipped Occupation Codes (TTOC), a list of three-digit codes published by the Treasury Department and the IRS. Learn more about TTOC codes and the complete list.

Quick Note: If you report cash tips in Box 12 with code TP, also complete Box 14b with the employee’s tipped occupation code.

Understanding Form W-2 Box 14a Entries

Box 14a is used for any other information the employer wants to give the employee, and each item must be labeled. Most entries are optional, but a few are required in certain situations.

Required Box 14a entries

Common optional Box 14a entries

Understanding Form W-2 Box 14b: Treasury Tipped Occupation Codes

Box 14b is new for 2026. It identifies the occupation, or occupations, in which an employee received tips. Employees use it with the cash tips reported in Box 12, code TP, to figure out whether they can claim the deduction for qualified tips.

• What Box 14b captures: Up to two three-digit Treasury Tipped Occupation Codes (TTOC)
• Where the codes come from: The Treasury Tipped Occupation Codes (TTOC) list, covering occupations that customarily and regularly received tips on or before December 31, 2024.
• How it works with Box 12: Box 12, code TP, reports the total cash tips reported to the employer. Box 14b identifies the occupation those tips came from.
• If tips came from a nonqualifying occupation: Enter 000 as one of the codes

How to choose TTOC codes for Box 14b

When 000 is the only code in Box 14b, the employee’s tips do not qualify for the tip deduction. When 000 appears alongside another code, the employee may still have qualified tips from the other occupation.

Qualified tips are voluntary cash or charged tips received from customers or, for employees, through tip-sharing arrangements. Mandatory service charges added to a bill are not qualified tips.

Form W-2 Box 14 Codes: Instructions

Box 14 has two parts on the 2026 Form W-2. Box 14a holds labeled amounts, and Box 14b holds tipped occupation codes.

Completing Box 14a

• Enter a short, clear label for each item, followed by the amount
• Use labels your employees will recognize, such as SDI or UNION DUES, since the IRS does not provide official codes
• For railroad employees covered by RRTA, report RRTA compensation, Tier 1 tax, Tier 2 tax, Medicare tax, and any Additional Medicare Tax, each with its own label
• If you chose not to withhold federal income tax on an employee’s personal use of a company vehicle, include the value in Box 14a as well as Boxes 1, 3, and 5
• Do not use Box 14a for amounts that belong in Box 12 with a specific code

Completing Box 14b

• Complete Box 14b whenever you report cash tips in Box 12 with code TP
• Enter up to two Treasury Tipped Occupation Codes based on the occupations in which the employee received tips.
• If the employee received tips in more than two occupations, enter the codes for any two of them
• If any tips came from a nonqualifying occupation, enter 000 as one of the codes
• Leave Box 14b blank if the employee did not receive tips

Correcting Box 14 on Form W-2c

The Form W-2c (Rev. January 2026) also splits Box 14 into 14a and 14b. If either part needs correction, complete the corresponding boxes on Form W-2c, file it with the SSA, and furnish a copy to the employee.

Quick Note: Box 14a is informational for most employers, but employees may rely on it for their tax returns. Double-check labels and amounts before filing.

What are the Other Changes to Form W-2 for 2026?

The IRS revised Form W-2 for tax year 2026 to reflect new reporting requirements under the One Big Beautiful Bill Act (OBBBA). These changes apply to wages paid during 2026, reported in early 2027. Key updates include:

• Three new Box 12 codes: Code TA for employer contributions to a Trump account, code TP for cash tips reported to the employer, and code TT for qualified overtime compensation. Learn more about the Form W-2 Box 12 codes
• Higher wage reporting threshold: For wages paid after 2025, the threshold for filing Form W-2 when no income, Social Security, or Medicare tax was withheld rises from $600 to $2,000.
• Updated Form W-2c: The January 2026 revision of Form W-2c carries over the Box 14a and 14b split.