W-2 Reporting FAQs

The Patient Protection and Affordable Care Act (ACA) requires employers to report the cost of employer-sponsored health care coverage on employees' Form W-2 beginning with the 2012 calendar year (that is, for the Forms W-2 required to be issued by January 31, 2013). In 2011, the IRS issued interim guidance on the Form W-2 reporting requirements in question and answer form in Notice 2011-28. On January 3, 2012, the IRS issued additional guidance in Notice 2012-9. This guidance clarifies and restates the original guidance (Notice 2011-28 is superseded), and adds several new questions and answers.


Neither American Fidelity Assurance Company nor American Fidelity Administrative Services provides tax or legal advice and, given the complexity of these laws, we always recommend working with your legal counsel on how the laws impact your specific situation.