Reporting offers of health insurance made to full-time employees on Form 1095-C is entirely separate from reporting the aggregate cost of health insurance on all employees’ W-2s.
Good news: The IRS has made no changes to the information that must be reported on this year’s W-2s.
Remember: If you filed at least 250 W-2s for 2014, you must report the aggregate cost of employees’ health benefits on their 2015 W-2s in Box 12 with Code DD; reporting on Form W-3 isn’t necessary.
This chart lists health benefits and whether you must report them. The IRS has clarified that even if a benefit isn’t reportable, you may voluntarily report it.
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A step-by-step here.compliance guide to each pay period, month and calendar quarter of the year is now available. Download it free