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Complying With the New Form W-2 Rules for Reporting Health Care Benefits


Tax reporting rules can be confusing, make sure you are in compliance with required reporting for health care benefits.

The Affordable Care Act requires employers to report the cost of coverage under an employer-sponsored group health plan. Reporting the cost of health care coverage on the Form W-2 does not mean that the coverage is taxable. The value of the employer's excludable contribution to health coverage continues to be excludable from an employee's income, and it is not taxable. This reporting is for informational purposes only and will provide employees useful and comparable consumer information on the cost of their health care coverage. This topic will help those responsible for complying with these information reporting requirements understand when reporting is required, which forms of health care are included, and how to identify and correct errors on Form W-2. This information is critical for employers so that they can ensure compliance with this reporting requirement and avoid penalties for failure to accurately report.



Eric W. Gregory

Eric W. Gregory

Dickinson Wright PLLC

  • Attorney in the Troy, Michigan office of Dickinson Wright PLLC
  • Practice emphasizes all aspects of employee benefits and executive compensation law, including qualified retirement plans, welfare plans, and nonqualified compensation programs
  • Regularly provides strategic advice and analysis on approaches for employers obligated to contribute to multiemployer pension funds to mitigate withdrawal liability risk
  • Conducts regular seminars and workshops on numerous employee benefits issues such as pension and withdrawal lability risk during mergers and acquisitions, avoiding litigation risk for sponsors of retirement plans, and employer fiduciary duties under ERISA
  • Written several publications related to employee benefits such as Surviving an IRS or DOL Retirement Plan Audit: Failing to Prepare is Preparing to Fail; Here Comes the Department of Labor: Retirement Plan Audits Begin for Code Section 401(a)(9) Compliance; and Avoiding Payroll Tax Traps for Foreign Employees
  • Past chair of State Bar of Michigan Taxation Section’s Employee Benefits Committee, and past chair of Oakland County Bar Association Employee Benefits Committee
  • Taxation Council Member, State Bar of Michigan Taxation Section
  • Best Lawyers in America, Employee Benefits (ERISA) Law, 2020; Michigan Super Lawyers "Rising Star," 2016 – Present; Michigan Lawyers Weekly, Up & Coming Lawyers, Class of 2017; Business Magazine Top Lawyer, Employee Benefits Law, 2016 – Present
  • LL.M. degree in taxation, Georgetown University Law Center; J.D. degree, Wayne State University; B.A. degree in political theory and constitutional democracy, Michigan State University, James Madison College; certificate in employee benefits law
  • Can be contacted at 248-433-7669 or [email protected]

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