Are you an employer that offers or provide group health coverage to your workers?  Were you required to file 250 or more Forms W-2 for tax year 2012?  If so, an Affordable Care Act/IRS requirement to report health care coverage costs on Forms W-2 for 2013 applies.  What follows below is important information so that you can comply with the regulations.


  • Report the aggregate cost of applicable employer-sponsored health care coverage on the employee’s Form W-2 (Box 12, code DD).
  • Report is informational only; there are NO tax consequences.
  • Exceptions: Certain small employers or employers that contribute to a multiemployer plan.
  • IRS provides detailed instructions to assist employers and payroll administrators in meeting this reporting requirement.  The instructions first applied for 2012 and there are no changes for tax year 2013.

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Jeffrey R. Ungvary

Jeffrey R. Ungvary