Health Care Reform: Form W-2 Reporting Requirements

The ACA requires employers to report the cost of group health plan coverage on employees’ Forms W-2.  This ACA W-2 Reporting Compliance Overview explains the W-2 reporting requirement, including its application to small and large employers.  As noted in the Overview, the IRS made the reporting requirement optional for small employers (those that file fewer than 250 Forms W-2) until further guidance is issued.


New for Tax Year 2016 – January 31st is the filing deadline for BOTH electronic and paper forms W-2. If this date falls on a Saturday, Sunday, or legal holiday, the deadline will be the next business day. W-2 Filing Instructions & Information