What Public Employee Retirement Contributions are subject to New York state tax?
Enter the amount of 414(h) retirement contributions, if any, shown on your wage and tax statement(s), federal Form W-2 (W2) (Box 14), if one of the following apply:
- You are a member of the NYS and Local Retirement Systems, which include the NYS Employees Retirement System and the NYS Police and Fire Retirement System.
- You are a member of the NYS Teachers Retirement System.
- You are an employee of the State or City University of New York who belongs to the Optional Retirement Program.
- You are a member of the 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
- You are a member of the Manhattan and Bronx Surface Transit Operating Authority (MABSTOA) Pension Plan.





