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W-2 reporting requirements

By , - Last modified: December 3, 2013 at 3:25 PM

Who Must Report?
All employers that provide employer-sponsored coverage
during a calendar year, including federal, state and
local government entities, churches, and other religious
organizations must report the cost of coverage, except:
• small employers (employers that were required to file
fewer than 250 Forms W-2 for the preceding calendar

What is Employer-Sponsored Coverage?

Employer-sponsored coverage means coverage under any

group health plan, including a major medical plan and onsite

clinic, but not:

• a dental plan or a vision plan under a separate policy,

certificate, or contract of insurance or where such plan is

not integrated into a group health plan;

• a health reimbursement arrangement (“HRA”);

• coverage for long-term care,

• accident coverage;

• disability coverage;

• coverage only for a specified disease or illness or

hospital indemnity or other fixed indemnity insurance, the

payment for which is not excludable from gross income

and for which a business deduction under § 162(l) is not



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