This afternoon the Internal Revenue Service issued Notice 2011-28 providing interim guidance on how to report the value of employer-sponsored health coverage on Form W-2s. The requirement to report the value of health coverage will apply beginning with 2012 Forms W-2 (that is, the forms required for the calendar year 2012 that employers generally are required to furnish to employees in January 2013 and then file with the Social Security Administration). Notice 2010-69 provided a previous extension for the 2011 calendar year. The new guidnace includes special transition rules for small employers and certain types of employer-sponsored health coverage.
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