IRS Further Clarifies Rules on Reporting Health Plan Costs on 2012 W-2 Forms
In its latest guidance on W-2 reporting of health benefits (Notice 2012-9, issued Jan. 5) the IRS has clarified that employers need not include the cost of coverage under an employee assistance program (EAP), health reimbursement accounts (HRA), wellness program or on site-medical clinic in the reportable amount if the employer does not charge a premium […]