What does OPF mean on a tax form?

If you're referring to Box 14 on Form W-2, you may need to contact the payer to find out. This box represents something of a catch-all that employers often use.

"OPF" isn't a defined code, like those used in Box 12 of the form. 

According to Box 14 in the Instructions for Employee on the form:

Employers may use this box to report information such as state disability insurance taxes withheld, union dues, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, or a member of the clergy’s parsonage allowance and utilities. Railroad employers use this box to report railroad retirement (RRTA) compensation, Tier 1 tax, Tier 2 tax, Medicare tax, and Additional Medicare Tax. Include tips reported by the employee to the employer in railroad retirement (RRTA) compensation.

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