Reporting of Employer-Sponsored Health Coverage

Beginning with calendar year 2012 Forms W-2 (required to be furnished to employees in January

 2013), employers that provide a group health plan to employees and who have not been granted

 transitional relief generally must report the cost of the coverage provided to each employee 

annually.

Note: This requirement does not apply to employers that were required to file fewer than 

250 Forms W-2 for the preceding calendar year, unless and until the IRS publishes further 

guidance giving at least 6 months' advance notice.

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