We continue to receive questions about the status of the ACA provision requiring employers to report on their employees' W-2s the amount that is paid for the employees' health coverage. This provision is still unsettled, and the IRS has instructed that until further notice certain employers with under 250 employees are not required to report the health coverage costs on employee W-2s. Employers can do so, but it is optional.
For more on this IRS statement, go to http://www.irs.gov/uac/Employer-Provided-Health-Coverage-Informational-Reporting-Requirements:-Questions-and-Answers.
For details on what must be reported, see the chart at this link: http://www.irs.gov/uac/Form-W-2-Reporting-of-Employer-Sponsored-Health-Coverage.