Form W-2 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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