W-2 Reporting of Health Care Coverage Costs

摘要

The Patient Protection and Affordable Care Act (PPACA) requires employers to include the cost of employer-sponsored health care coverage on the Forms W-2 issued to employees. Although this reporting requirement originally was effective for the 2011 tax year, the Internal Revenue Service (IRS) said last October (Notice 2010-69) that reporting would be optional for 2011, but would be required for 2012 (W-2s issued in January 2013). The IRS recently issued interim guidance (Notice 2011-28) on the W-2 informational reporting requirement.