Box 14 on a W-2 for contains tax information that an employer feels an employee may need that isn't included in the other sections of the form, according to the Financial and Business Services office of the University of Utah. This section may include items like automobile allowances.
Some other items that may be listed in box 14 include gift certificates, executive life insurance, and health and dental insurance reductions. H&R Block states that there aren't any standard codes for use in box 14 of the W-2 form. Employers are free to use whatever designations they wish to identify listed items in the box.