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W-2 Reporting and Medical Premiums

The Affordable Care Act requires employers to report on Form W-2 the cost of medical coverage under an employer-sponsored group health plan. This reporting is for informational purposes only to provide employees with helpful information on the cost of their health care coverage. The reported cost of health care coverage is the employee's total cost of health care coverage. This includes both the amount paid by the employee and the employer.

Employers Subject to W-2 Reporting

Employers filing fewer than 250 W-2 Forms for the previous calendar year will not be required to report the cost of coverage. However, reporting by these employers may be made on a voluntary basis. Note: reporting requirements may change with future IRS guidance.

For more information visit the IRS’ page on W-2 Reporting of Employer Sponsored Health Coverage.

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