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Ready Reference Chart: W-2 Reporting of Employer Health Coverage

As explained in our January 2012 article, large employers (generally, those that issued 250 or more W-2s for 2011) will be required to report the value of any employer-provided health coverage on their employees’ 2012 W-2s.  If you are responsible for that reporting, you might want to refer to this chart.

The chart itemizes those types of employer-provided coverage that either are or not subject to this reporting requirement for 2012.  It also shows the types of coverage that are currently subject to optional reporting.  Note that future IRS guidance may change these reporting requirements for later years.

Should you have questions concerning any of the items shown on this chart, please contact any member of Spencer Fane’s Employee Benefits Practice Group.