Common questions about Form W-2, Box 14 in Lacerte

For tax year 2025 the IRS did not have specified mandated reporting requirements on how to report Qualified Tips and Overtime on the W-2. These may have been broken out on box 14 of the W-2 or a supplemental statement or need to be manually calculated. See guidance here.

Table of contents:

Where do I enter Form W-2, Box 14?

1. Go to Screen 10, Wages, Salaries, Tips.
2. Under the Wages section, locate the Box 14 subsection.
3. Enter the amount in one of the applicable fields:
   • RRTA compensation
   • RRTA Tier I withholding
   • RRTA Tier II withholding
   • RRTA Medicare tax
   • RRTA additional medicare tax
   • Ministers housing allowance (SE only)
   • Other (Ctrl+E)

These fields may be different in the current year Lacerte compared to prior years. Also, you may see additional fields specific to the states you've added. For example, State disability insurance withheld [CA only].

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Entering Qualified Tips and Overtime for the Schedule 1-A for tax year 2025

Entering Qualified Tips as qualified tips received as an employee on Form W-2 Box 7 for line 4a of the Schedule 1-A:

1. Go to Screen 10, Wages, Salaries, Tips.
2. Enter the amount on box 7 as Social security tips.
3. Scroll down to Box 14.
4. On the Qualified tips received as an employee field enter the amount of qualified tips.

Entering qualified tips included on Form 4137 but not included on the W-2 box 7 for line 4b of the Schedule 1-A:

1. Go to Screen 10, Wages, Salaries, Tips.
2. Scroll down to the Form 4137 section.
3. Enter the amount on the best applicable line for the tax situation.

Entering qualified overtime on a W-2 for the Schedule 1-A line 14a:

1. Go to Screen 10, Wages, Salaries, Tips.
2. Enter the amount on box 1 per the W-2 received.
3. Scroll down to Box 14.
4. On the Qualified overtime compensation included on Form W-2, box enter the qualified amount.

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Where do I enter union dues in the Individual Module?

Union and Professional dues are reported on Schedule A and subject to the 2% AGI limitation. You can pay them manually or by deductions from wages.

To report manually paid dues:

1. Go to Screen 25, Itemized Deductoins (Sch. A).
2. Scroll to the section State Miscellaneous Deductions (Subject to 2% AGI limitation).
3. Enter the description and amount in the field Union and professional dues [A].

You can report dues paid by wage deductions on box 14 of Form W-2.

To enter Union Dues from Form W-2:

1. Go to Screen 10, Wages, Salaries, Tips.
2. Under the Wages section, locate the Box 14 subsection.
3. Enter the amount in the field, Union dues. 

How do I enter California, New Jersey or New York state disability insurance (SDI) withheld?

1. Go to Screen 10, Wages, Salaries, Tips.
2. Under the Wages section, locate the Box 14 subsection.
3. Enter the amount in the field, State disability insurance withheld {CA, NJ, NY only}.

Don't enter more than the annual amount on any single Form W-2. Any amount greater than this should be refunded to the employee by the employer.

How do I enter Oregon state transit tax withholding?

1. Go to Screen 10, Wages, Salaries, Tips.
2. Under the Wages section, locate the Box 14 subsection.
3. Enter the amount needed in the field, Oregon statewide transit tax withheld {OR} line.

When entering the STI tax withheld, Lacerte will include the amount on the federal Schedule A, Line 5a. However, Lacerte won't include the STI tax withheld entered here on Oregon Schedule OR-A, Line 5, per instructions.

How do I enter code 414H for NJ pensions?

This amount is informational only to explain the difference between the box 1 federal wages and the box 16 state wages for New Jersey.

Related topics

• Entering Minister Income Expense and Housing Allowance (Parsonage)