Who Has To Report
Most employers (except Federally recognized Indian tribes and tribally chartered corporations wholly owned by Federally recognized Indian tribes) are required to report the aggregate cost of employer-sponsored health care coverage beginning with the 2012 calendar year (W-2s required to be provided no later than January 2013). The amount is reported in Box 12 of Form W-2, using code DD. Small employers, defined as those who file fewer than 250 Form W-2s for the previous calendar year, are exempt from the new reporting requirement until further notice.
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Additional Resources
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New W-2
IRS draft revised W-2 Form
- W-2 Worksheet
- W-2 Notice
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