No changes to reporting health benefits on W-2s

The IRS has made no changes to health benefits reporting on your 2018 W-2s. Recap: If you filed at least 250 W-2s for 2017, you must report the aggregate cost of employees’ health benefits in Box 12, with Code DD. If you provided employees with qualified small employer HRAs, you must report your contributions in Box 12, with Code FF.

In both cases, reporting on Form W-3 isn’t necessary.

HERE’S HELP: The chart below lists health benefits and whether you must report them on employees’ W-2s. Even if a benefit isn’t reportable, you may voluntarily report it.


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