New York - Public Employee Retirement 414(h) Contributions
1

If you're a public employee of New York State or its local governments, you may have 414(h) contributions shown on your Form W-2 Wage and Tax Statement.

Members or employees of the following organizations will need to enter 414(h) contributions on Form IT-201, Line 21 or Form IT-203, Line 23:

  • NYS and Local Retirement systems, which include the NYS Employees' Retirement System
  • NYS Teachers' Retirement system
  • State or City University of New York who belongs to the Optional Retirement Program
  • NYC Employees' Retirement System, the NYC Teachers' Retirement System, the NYC Board of Education Retirement System, the NYC Police Pension Fund, or the NYC Fire Department Pension Fund
  • Manhattan and Bronx Surface Transit Operating Authority (MABSTOA) Pension Plan

The amount entered will be added back as income on your New York tax return.


If you need help reporting your W-2, go to our Form W-2 - Entering in Program FAQ.

On the screen titled W-2: New York Public Employees, click the data entry field below Public employee 414(h) contributions, and type the amount (you will only see this screen if you have New York selected as the state in Box 15).


Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.