W-2, IRS | JD Supra Law News

IRS Releases 2013 General Instructions For Forms W-2 And W-3

by Rena Pirsos | XpertHR - Partnered with LexisNexis on 3/27/2013

As previously reported on XpertHR, the 2013 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, were released by the Internal Revenue Service (IRS) earlier this month without the...more

IRS Issues 2013 Forms W-2 And W-3

by Rena Pirsos | XpertHR - Partnered with LexisNexis on 3/14/2013

The Internal Revenue Service (IRS) has issued the 2013 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Please continue to check XpertHR daily for the anticipated IRS release of the 2013...more

IRS Updates Rules And Specifications For Substitute Forms W-2 And W-3

by Rena Pirsos | XpertHR - Partnered with LexisNexis on 2/26/2013

The Internal Revenue Service (IRS) has released +Revenue Procedure 2013-18 (+2013-8 I.R.B. 503, superseding Revenue Procedure 2011-62, 2011-52 I.R.B. 1032, dated December 27, 2011 (reprinted as Publication 1141, Revised...more

IRS Issues Proposed Regulations for Employer-Shared Responsibility under ACA

by Baker, Donelson, Bearman, Caldwell &... on 2/18/2013

On December 28, 2012, the IRS issued proposed regulations with respect to employer-shared responsibility regarding health coverage under the Affordable Care Act of 2010 (ACA). Employers are permitted to rely on these proposed...more

The Affordable Care Act’s “Play Or Pay” Mandate: How It Works

by H. Vicky Chen, Margret Warrick Truax | Perkins Coie on 2/13/2013

The Affordable Care Act added the so-called “Play or Pay” mandate or “Employer Shared Responsibility” provisions to the Internal Revenue Code (the Code). Starting in 2014, certain employers may be subject to a penalty tax,...more

IRS Provides Administrative Guidance On Excludable Transportation Benefit Limits, Retroactively Increased As Of January 1, 2012

by Randall I. Cherkas, Michael Kadlec, Andrew J. Rudolph | Pepper Hamilton LLP on 1/25/2013

On January 16, 2013, the Internal Revenue Service (IRS) issued Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit benefits. Under Section 132(f) of the Internal Revenue Code...more

Employers Can Obtain Refund for Excess FICA Tax Paid as Result of Increased Excludable Limit for Transit Benefits

by Maureen O'Brien, Ruth Wimer | McDermott Will & Emery on 1/23/2013

On January 11, 2013, the Internal Revenue Service published Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit pass benefits. The American Taxpayer Relief Act retroactively...more

IRS Guidance on Retroactive Increase in Qualified Transportation Benefits

by Ropes & Gray LLP on 1/21/2013

The IRS has released guidance to address employers’ questions about the retroactive increase in the monthly income exclusion for certain transportation benefits enacted as part of the American Taxpayer Relief Act of 2012 on...more

IRS Guidance to Implement Retroactive Increase in 2012 Mass Transit Benefit Limits—January 31 Deadline

by Vicki M. Nielsen | Ogletree, Deakins, Nash, Smoak & Stewart,... on 1/18/2013

On January 16 the Internal Revenue Service (IRS) issued guidance on the application of the retroactive increase in excludible transit benefits, as enacted under the American Taxpayer Relief Act of 2012 (ATRA). IRS Notice...more

Take 5: Views You Can Use - January 2013

by Greta Ravitsky | Epstein Becker & Green, P.C. on 1/17/2013

In this issue: - Assess the Workforce - Choose Whether to "Pay" or to "Play" - Evaluate Existing Wellness Programs and/or Implement New Wellness Programs to Enhance Employees' Health Profiles and to Avoid or Minimize...more

2013 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

by King & Spalding on 1/9/2013

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

Legal Alert: Untangling Healthcare Reform Form W-2 Reporting Requirements for PEOs

by Gordon M. Berger, Scott V. Wagner | FordHarrison on 12/3/2012

With the re-election of President Obama and the Supreme Court's recent decision upholding portions of the Affordable Care Act (the "ACA"), health care reform is here to stay for the foreseeable future. Though limited...more

Form W-2 Reporting for Employer-Sponsored Health Coverage: Is Your Organization Prepared?

by Armstrong Teasdale LLP on 7/5/2012

The Patient Protection and Affordable Care Act (the “Act”) requires employers to report the cost of coverage under an employer-sponsored group health or medical plan. This requirement was optional for all employers in 2011....more

IRS Issues Instructive Chart for W-2 Reporting Under Health Reform

by Cox Smith on 3/7/2012

Under health care reform, employers must report the “aggregate cost” of “applicable employer-sponsored health coverage” on an employee’s Form W-2. The value must first be reported on the Form W-2 issued in January 2013 for...more

IRS Clarifies Previous Guidance on Form W-2 Informational Reporting Requirement

by Proskauer Rose LLP on 1/12/2012

On January 3, 2012, the Internal Revenue Service ("IRS") released Notice 2012-9, which restates and clarifies its prior guidance on the requirement under the Affordable Care Act to report the cost of employer-sponsored health...more

IRS Releases Guidance on Form W-2 Informational Reporting Requirement

by Proskauer Rose LLP on 4/4/2011

On March 29, 2011, the Internal Revenue Service (“IRS”) released Notice 2011-28, which provides guidance to employers on the requirement under the Affordable Care Act (the “Act”) to report the cost of employer-sponsored...more

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W-2 › Internal Revenue Service