W2 Reporting

Explanation

Section 9002 of the Affordable Care Act (ACA) requires all employers to disclose the aggregate cost of "applicable employer-sponsored coverage" on each employee's Form W-2.

Questions and answers

• Does the W-2 reporting requirement apply to all employers who provide health coverage, regardless of the employer’s size? 
• When is this new requirement effective? 
• Does this reporting requirement change the tax treatment of the benefit to the employee?

View all W-2 Reporting Requirement Q&As