The article discusses the reporting of 14C data in radiocarbon dating, emphasizing the importance of standardization and accuracy. It outlines the internationally accepted radiocarbon dating reference value, which is 95% of the activity of NBS oxalic acid in AD 1950, normalized to δ13C = -19 per mil relative to PDB. The absolute international standard activity (AISA) is defined as the activity of this standard at any year, corrected for decay since 1950. The article details the correction for isotopic fractionation, where the measured sample activity ASN is normalized to δ13C = -25 per mil relative to PDB. The radiometric age of a sample is calculated using the Libby half-life of 5568 years, assuming a time-independent atmospheric 13C level. The conventional radiocarbon age (years BP) is derived from the ratio of sample and oxalic acid activities, and it is independent of the year of measurement. The reservoir effect, where the 14C content of samples can differ from the atmospheric level, requires age adjustments. The article recommends reporting both the conventional radiocarbon age and a reservoir-corrected age separately. Statistical uncertainty in age determination is also discussed, emphasizing the importance of standard errors and the standard deviation. The article introduces the concept of "percent modern" (pM), which is defined as the ratio of sample activity to the absolute international standard activity, expressed as a percentage. This term is useful for specialized studies where the reservoir activity has remained constant. The article provides guidelines for reporting ages close to modern or background levels, emphasizing the need to report D14C values in these cases. It also offers recommendations for rounding off conventional 14C ages and suggests critical quantities to be reported for chronological and geochemical studies. Finally, the authors acknowledge the contributions of various experts and thank several individuals for their feedback and support.The article discusses the reporting of 14C data in radiocarbon dating, emphasizing the importance of standardization and accuracy. It outlines the internationally accepted radiocarbon dating reference value, which is 95% of the activity of NBS oxalic acid in AD 1950, normalized to δ13C = -19 per mil relative to PDB. The absolute international standard activity (AISA) is defined as the activity of this standard at any year, corrected for decay since 1950. The article details the correction for isotopic fractionation, where the measured sample activity ASN is normalized to δ13C = -25 per mil relative to PDB. The radiometric age of a sample is calculated using the Libby half-life of 5568 years, assuming a time-independent atmospheric 13C level. The conventional radiocarbon age (years BP) is derived from the ratio of sample and oxalic acid activities, and it is independent of the year of measurement. The reservoir effect, where the 14C content of samples can differ from the atmospheric level, requires age adjustments. The article recommends reporting both the conventional radiocarbon age and a reservoir-corrected age separately. Statistical uncertainty in age determination is also discussed, emphasizing the importance of standard errors and the standard deviation. The article introduces the concept of "percent modern" (pM), which is defined as the ratio of sample activity to the absolute international standard activity, expressed as a percentage. This term is useful for specialized studies where the reservoir activity has remained constant. The article provides guidelines for reporting ages close to modern or background levels, emphasizing the need to report D14C values in these cases. It also offers recommendations for rounding off conventional 14C ages and suggests critical quantities to be reported for chronological and geochemical studies. Finally, the authors acknowledge the contributions of various experts and thank several individuals for their feedback and support.