Labels identify the purpose of individual form objects, such as a text box, checkbox, or Submit button. When working with forms, users usually assume that the text to the left of the form object identifies its purpose. In many cases, this is true; however, sometimes the visual layout requires labels to be located to the right, above, or even below the form object. This can lead to considerable confusion for assistive technology users.
Labels associate the label text with the form object through HTML. If the labels are identified in the HTML, a screen reader will read the text label identified with the form object, regardless of where the label is placed visually. While it's also important to pay attention to the visual layout of labels, identifying labels within the HTML can make pages much easier for people to use with screen readers and other assistive technologies.
When a form object is inserted on a page in Dreamweaver CC, the following dialog box appears: