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What to Include or Exclude in W-2 Reporting Required by ACA
Society for Human Resource Management [SHRM]; membership may be required to view article Link to more items from this source
Dec. 23, 2012

"For the 2012 tax year, employers who issued fewer than 250 W-2's for the 2011 tax year are excused from mandatory reporting, but may choose to test their payroll systems and report such amounts. For those who issued 250 or more W-2's in 2011, reporting is required. The Internal Revenue Service has published a chart (reproduced below) that details the type of coverage taken into account for Box 12, Code DD reporting."  MORE >>

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