Murtha Means More

IRS Issues Additional Guidance on W-2 Reporting of Health Coverage

January 18, 2012

The Patient Protection and Affordable Care Act (PPACA) requires employers to report the aggregate cost of employer-sponsored health care coverage on Form W-2, generally including both the portion of the cost paid by the employer and the portion paid by the employee.  This requirement was optional for all employers for 2011 Forms W-2 due in 2012.  However, the requirement applies to 2012 Forms W-2 furnished in January 2013.  The IRS recently issued Notice 2012-9, which restates and amends previous interim guidance (Notice 2011-28) on the notification requirements.

Notice 2012-9 clarifies some issues previously addressed, and provides additional guidance in question and answer form.  Some of the most significant new provisions contained in the Notice are described in the full article, attached below.

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