Legal Alert: Health Insurance Information Reporting Further Delayed


As discussed in our previous Legal Alert, one of the changes made by the Patient Protection and Affordable Care Act (PPACA) concerning employer-sponsored health coverage is that employers would now be required to report the employer-paid costs of that health coverage on employees' Forms W-2. In Notice 2010-69, the IRS delayed this new reporting requirement until the 2012 Forms W-2 (i.e., those that are filed in early 2013), although employers still had the option to report the cost on Forms W-2.

IRS has now provided further interim guidance, in Notice 2011-28, which confirms that reporting is still not required until the 2013 filing of the 2012 Forms, whether or not it is voluntarily reported earlier. However, reporting will remain voluntary for certain "small employers" until further guidance is issued, but at least through the filing of the 2012 Forms W-2. IRS also provided some detailed guidance for employers that become subject to the rule, and for those employers that remain exempt but voluntarily choose to comply.

Please see full alert below for more information.

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

Written by:

Published In:


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.

© FordHarrison | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* 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.