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Reporting Employer-Provided Health Coverage on Form W-2

 

Employers     

 
The Affordable Care Act requires employers to report the cost of coverage under an employer-sponsored group health plan on an employee’s Form W-2, Wage and Tax Statement, in Box 12, using Code DD.

Many employers are eligible for transition relief for tax year 2012 and beyond, until the IRS issues final guidance for this reporting requirement.

More information about the reporting, and which employers are, or are not, required to report this on the Form W-2 can be found on the Form W-2 Reporting of Employer-Sponsored Health Coverage page.

Individuals and Families      

 
Individuals (employees) do not have to report the cost of coverage under an employer-sponsored group health plan that may be shown on their Form W-2, Wage and Tax Statement, in Box 12, using Code DD.

The amount reported does not affect tax liability, as the value of the employer contribution continues to be excludible from an employee’s income, and is not taxable.  This reporting is for informational purposes only, to show employees the value of their health care benefits.

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