3 pages. Excerpt: This simplified reporting approach is an extension of guidance provided by Notice 89-111, which allows employers to report participant and employer contributions (instead of actual reimbursements) on Form W-2. This earlier notice grew out of the problem created by the need to prepare Form W-2 well before the deadline (usually the end of March) for submitting and receiving reimbursement of dependent care expenses incurred before the end of a plan year.