For tax year 2012, employers filing 250 or more W-2 forms were required to report the aggregate value of the employer-sponsored group health plan on each employee’s W-2 form.

Healthcare-Questions_300x108Employers that provide "applicable employer-sponsored coverage" under a group health plan are subject to the reporting requirement.

This includes businesses, tax-exempt organizations, and federal, state, and local government entities (except with respect to plans maintained primarily for members of the military and their families).

However, federally recognized Indian tribal governments are not subject to this requirement.

This requirement currently does not apply to employers filing fewer than 250 W-2 forms.

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