Support Center

Our Support number is: 1-800-516-9442

Entering 414H and IRC125 information on NY state returns

🔍 Title Here

This guide shows you what codes to use for electronic filing of Public Employee 414(h) retirement contributions and New York City IRC125 flexible benefits amounts (Box 14 information).

⚠️ Before You Begin

Use these codes when you are entering amounts for electronic filing. If the amounts reported on the electronically-filed Form W-2 and Form IT-201 disagree, processing may be delayed and the return may be rejected.

📊 Step-by-Step Guide

Step 1: Review Box 14 code guidance

Some examples of Box 14 information and correct codes to use for electronic filing are listed below. In some instances, an employer may have erroneously reported amounts in Box 12 that should have been reported in Box 14.

Step 2: Use the correct code for 414(h) retirement contributions

414HSUB — 414(h) retirement contributions made by:

(1) a Tier 3 or Tier 4 member of the New York State and Local Retirement Systems, which include the New York State Employees' Retirement System and the New York State Police and Fire Retirement System, or
(2) a Tier 3 or Tier 4 member of the New York State Teachers' Retirement System, or
(3) an employee of the State or City University of New York who belongs to the Optional Retirement Program, or
(4) any tier member of the New York City Employees' Retirement System; the New York Teachers' Retirement System; the New York City Board of Education Retirement System; the New York City Police Pension Fund or the New York City Fire Department Pension Fund.
(5) Members of the Manhattan and Bronx Surface Transit Operating Authority (MABSTOA) Pension Fund.

Step 3: Use the correct code for IRC125 flexible benefits

IRC125 — amounts deducted or deferred from your salary under a flexible benefits program established by the City of New York or certain other New York City employers such as:

(1) City University of New York
(2) New York City Health and Hospitals Corporation
(3) New York City Transit Authority
(4) New York City Housing Authority
(5) New York City Off-Track Betting Corporation (
6) New York City Board of Education
(7) New York City School Construction Authority
(8) New York City Rehabilitation Mortgage Insurance Corporation
(9) Manhattan and Bronx Surface Transit Operating Authority
(10) Staten Island Rapid Transit Authority

IRC125N — IRC125 (New York City Flexible Benefits NOT SUBJECT to New York state tax).

❌ Common Errors

If the amounts reported on the electronically-filed Form W-2 and Form IT-201 disagree, the processing of the return will be delayed and may cause the return to be rejected. Double-check the codes and entered amounts.

📞 Still Need Help?

If you are having trouble, contact our support team:

Phone: 1-800-516-9442

Or submit a support ticket

Tags: state,form