Reporting the Cost Of Healthcare On W2s


Are you scrambling to do your W2s at the last minute? Not to put any more pressure on you, but if you have 250 or more employees and didn’t see the joint memo by Stuart C. Harris, Sarah L. Bhagwandin, and Richard J. Birmingham two weeks ago about how the IRS recently provided new interim guidance to help employers report health care coverage costs on Form W-2, then I just wanted to give you a heads up.

As part of Congress’s healthcare reform, the IRS now requires employers to report the cost of health care coverage provided to employees. Employers must report the aggregate cost of “applicable employer-sponsored coverage” on Form W-2, regardless of whether the employee or the employer pays for the coverage. The IRS issued previous guidance in Notice 2011-28, but the newly issued Notice 2012-28 clarifies employer’s reporting obligations and replaces the previous guidance.

Please see full update below for more information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Davis Wright Tremaine LLP | Attorney Advertising

Written by:


Davis Wright Tremaine LLP on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.