2012 Health Plan Coverage Reportable on Form W-2
Employers issuing 250 or more W-2 forms for 2012 are required to report the aggregate cost of employer-sponsored health coverage
on each employee's Form W-2.
This table lists the types of coverage that are reportable on Form W-2 beginning in 2012, as well as those that may be excluded.
Employers that will file fewer than 250 Form W-2’s for the preceding calendar year are exempt from this reporting requirement until