The IRS has issued Notice 2012-9, which restates and amends its previously issued interim guidance (Notice 2011-28) on the requirement that employers report information regarding the cost of employer-sponsored group health plan coverage.

The Patient Protection and Affordable Care Act of 2010 ("PPACA") added Section 6051(a)(14) to the Internal Revenue Code of 1986, as amended (the "Code"), requiring that the aggregate cost incurred by an employer for employer-sponsored health coverage provided to an employee be reported on the employee's Form W-2, for informational purposes, for taxable years beginning on or after January 1, 2011.

On January 3, 2012, the IRS issued Notice 2012-9, amending its previously issued guidance on informational reporting (Notice 2011-28) and adding additional provisions.