The Affordable Care Act: Form W-2 reporting for 2012

In addition to the changes in health plans caused by the Affordable Care Act (“ACA”), the ACA also created new taxes and changed some tax reporting requirements. Beginning in January 2013, employers will be required to report the amount the value of certain health coverage costs on an employee’s Form W-2. These items must be reported on the Forms W-2 for the 2012 tax year that are due to be issued by the end of January 2013.

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