Colorado w-2 explanation needed

What is the name of your state? CO
I have a W-2 from my ex-husband for child support reasons(we are required to share W-2's each year) and there is an amount in a certain box that I am not familiar with. Can anyone tell me what box 14. Other is for? Is it a spot considered for income purposes? Is auto allowance considered income?

Box 14 is additional info the employer decides to give out. It may include a car allowance, health insurance premiums for family members, etc. A car allowance is taxable if the worker spent less than the total car allowance on auto expenses. Ie, if the allowance is $7800 but the employee only spent $3000 to run/depreciate the car for business, the taxpayer should include $4800 in income. If the taxpayer spent $9000, the taxpayer may be able to write off the $1200 extra, depending on whether s/he is itemizing.

So if there is something listed there than is it considered taxable income for that person?

not usually. Usually it refers to non-taxable benefits. However, cal allowances are different.

Sorry for asking so many questions but since it is listed there is it considered income, whether taxable or not? I am pretty sure it would be a car allowance.

Ps. thanks for all the help

A car allowance is usually not income. It's reimbursement of auto expenses. You have to figure the taxpayer's actual auto expenses (either actual expenses + depreciation or standard mileage rate), then compare to the car allowance. If the allowance exceeds the actual expenses, the difference is income. Otherwise, ignore it unless the taxpayer is claiming an auto expenses deduction, in which case it's reimbursement & reduces the deductible portion of the auto expenses.