Here are  the potential problems I see with date,  Box 16 on all W-2s won't add up to the correct amount needed to be reported to the State of NJ.  The amount must be increased on the State return.  It's conceivable the NJ will correct the amount reported based on whaat is shown on the W-2.  For others that prepare their own taxes, or don't know the rules, whatever is in Box 16 for New Jersey will get reported, which is now being understated. Oh well, nothing I can do about that!