Law360, New York (January 19, 2012, 2:06 PM ET) -- On Jan. 3, 2012, the Internal Revenue Service released Notice 2012-9, which restates and clarifies its prior guidance on the requirement under the Affordable Care Act to report the cost of employer-sponsored health coverage on employees' annual forms W-2, using box 12, code DD. Notice 2012-9 supersedes the prior guidance issued under Notice 2011-28 and clarifies various aspects of the reporting requirement.
This article provides a general overview of the reporting requirement, updated to reflect the latest guidance, and summarizes other changes and clarifications contained in...
Another Look At W-2 Reporting Requirements
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