W-2 Box 14
Also: W-2 Box 14, Box 14, W2 box 14
An informational box on the W-2 that employers use to report equity compensation details, including RSU vesting amounts, NSO exercise income, and ESPP disqualifying disposition wages. Often labeled RSU, ESPP, or STK.
W-2 Box 14 is a free-form field where employers provide additional detail about items already included in Box 1 wages. For tech employees, typical Box 14 entries include RSU vesting income, NSO exercise spread, same-year ISO disqualifying disposition income, and ESPP ordinary income. The labels vary by payroll system: RSU, ESPP, STK, EqComp, QUALSTK, and so on. The dollar amounts in Box 14 are already part of Box 1; they are not additional income.
Example: an employee has Box 1 wages of $485,000. Box 14 shows RSU: $210,000 and NSO: $85,000. The $295,000 in Box 14 is included in the $485,000. The employee references these amounts when reconciling 1099-B cost basis on Form 8949 for any sold shares.
Common mistake: reporting Box 14 amounts as additional income on Form 1040. The amounts are informational; adding them again double-counts wages.
W-2 Box 14 matters at tax filing for basis adjustments on RSU and ESPP sales, and at quarterly tax estimation, where it helps confirm how much equity income has already been withheld.