Amendment of Interim Guidance on W-2 Reporting of Employer-Sponsored Health Coverage Issued by IRS
Friday, January 13th, 2012On January 3, 2012 the Internal Revenue Service issued interim guidance, Notice 2012-9, an amendment of Notice 2011-28, discussing the PPACA requirement of employers to include the cost of employer-sponsored health insurance coverage on each employee’s annual W-2 Form. Notice 2011-28, issued last March, had postponed this requirement until tax year 2012 and made it optional for all employers for the 2011 W-2 Forms.