Article: 50531

Overview 

When entering Box 14 items on a W-2 for New York, only the following codes should be used. These codes are required for accurate NY e-filing, and using non-standard codes may result in rejections or processing delays. 

Approved New York Box 14 Codes 

Code	Description
414HSUB	414(h) Pension Contributions (Subject to NY Tax) – Common for government plans.
414HNOT	414(h) Pension Contributions (Not Subject to NY Tax) – For exempt contributions.
NY NQ	New York Nonqualified Plan Contributions – For nonqualified deferred comp.
NYC1127	NYC Form 1127 Withholding – For nonresident employees of NYC.
IIM	Income Information Memorandum – For exempt interest/dividend info.
IRC125S	IRC §125 Plan (Subject to NY Tax) – NY does not allow exclusion for some cafeteria plans.
IRC125N	IRC §125 Plan (Not Subject to NY Tax) – Excluded from NY wages.
NYPFL	New York Paid Family Leave – Amount withheld for paid family leave insurance.

Important Reminder 

• Use these codes exactly as shown—they are case-sensitive and space-sensitive. 

• Do not include custom or employer-specific abbreviations. NYS may reject returns with unrecognized entries in Box 14. 

• If multiple items fall under the same code (e.g., multiple 414H contributions), aggregate the amounts under one code.