PUCC amount reported on Box 14 of W2

[ptax255]

A client's W2 has an amount reported in Box 14 for PUCC (personal use of company vehicle). My understanding is this is taxable, but has it already been reported in Box 1? Do I need to do anything with the amount reported in Box 14?

[cloughcpa]

It should already be included in Box 1 wages. You don't need to do anything else with it.

[IRonMaN]

Box 14 is just informational.  It kinda helps explain why box 1 might be different from the client's last payroll check.

[ptax255]

Great! Thanks for confirming!