Common Questions under the Health Care Reform laws – Part 13
September 12, 2011
Are all employers required to report “applicable employer -sponsored coverage” on an employee’s Form W-2 for 2012?
No. All employers that provide “applicable employer-sponsored coverage” during a calendar year are subject to the reporting requirement-including federal, state, and local government entities (a few exceptions apply, such as federally recognized Indian tribal governments).
For 2012 Forms W-2 and until the issuance of further guidance, the IRS indicated in Notice 2011-28, Q/A-3 that an employer is not subject to the reporting requirement for any calendar year if the employer was required to file fewer than 250 Forms W-2 for the preceding calendar year. Therefore, if an employer files fewer than 250 Forms W-2 in 2011, the employer would not be subject to the reporting requirement for the 2012 calendar year.
A copy of Notice 2011-38 can be obtained by clicking on link below:
If you have any comments or questions regrading any of the above information, please do not hesitiate to call (708) 717-9638 or e-mail