Attention Employers That Filed 250 or More 2016 W-2 Forms

Special Reporting Requirements Apply to the 2017 W-2s For Your Employees...
You Must Report the Value of Health Care Coverage!

Primepoint is Prepared And We Need Information From You

Please provide the following information in a spreadsheet:

  • Company Name
  • Contact Person Submitting the Information
  • Employee Name
  • Employee Number
  • The Individual Value of Health Care Coverage for Each Employee

Request an Excel spreadsheet template by sending an email to This email address is being protected from spambots. You need JavaScript enabled to view it.

OR

Click here and save the Excel file to your computer's hard drive.

Note:
In general, the amount reported should include both the portion paid by the employer and the portion paid by the employee. Go to the IRS website for more information, including a chart that describes the types of coverage to be included. 

Click here to go directly to the IRS web page with details: New IRS W-2 Reporting Requirement

An employer is not required to issue a Form W-2 solely to report the value of the health care coverage for retirees or other employees or former employees to whom the employer would not otherwise provide a Form W-2.

This chart was copied directly from the IRS website and it reviews the reporting requirements for Box 12, Code DD, and has no impact on requirements to report these items elsewhere. For example, while contributions to Health Savings Arrangements (HSA) are not to be reported in Box 12, Code DD, certain HSA contributions are reported in Box 12, Code W (see General Instructions for Forms W-2 and W-3).

Form W-2 Reporting of Employer-Sponsored Health Coverage

Coverage Type

Form W-2, Box 12, Code DD

Report

Do Not Report

Optional

Major medical

X

 

 

Dental or vision plan not integrated into another medical or health plan

 

 

X

Dental or vision plan which gives the choice of declining or electing and paying an additional premium

 

 

X

Health Flexible Spending Arrangement (FSA) funded solely by salary-reduction amounts

 

X

 

Health FSA value for the plan year in excess of employee’s cafeteria plan salary reductions for all qualified benefits

X

 

 

Health Reimbursement Arrangement (HRA) contributions

 

 

X

Health Savings Arrangement (HSA) contributions (employer or employee)

 

X

 

Archer Medical Savings Account (Archer MSA) contributions (employer or employee)

 

X

 

Hospital indemnity or specified illness (insured or self-funded), paid on after-tax basis

 

X

 

Hospital indemnity or specified illness (insured or self-funded), paid through salary reduction (pre-tax) or by employer

X

 

 

Employee Assistance Plan (EAP) providing applicable employer-sponsored healthcare coverage

Required if employer charges a COBRA premium

 

Optional if employer does not charge a COBRA premium

On-site medical clinics providing applicable employer-sponsored healthcare coverage

Required if employer charges a COBRA premium

 

Optional if employer does not charge a COBRA premium

Wellness programs providing applicable employer-sponsored healthcare coverage

Required if employer charges a COBRA premium

 

Optional if employer does not charge a COBRA premium

Multi-employer plans

 

 

X

Domestic partner coverage included in gross income

X

 

 

Governmental plans providing coverage primarily for members of the military and their families

 

X

 

Federally recognized Indian tribal government plans and plans of tribally charted corporations wholly owned by a federally recognized Indian tribal government

 

X

 

Self-funded plans not subject to Federal COBRA

 

 

X

Accident or disability income

 

X

 

Long-term care

 

X

 

Liability insurance

 

X

 

Supplemental liability insurance

 

X

 

Workers' compensation

 

X

 

Automobile medical payment insurance

 

X

 

Credit-only insurance

 

X

 

Excess reimbursement to highly compensated individual, included in gross income

 

X

 

Payment/reimbursement of health insurance premiums for 2% shareholder-employee, included in gross income

 

X

 

Other Situations

Report

Do Not Report

Optional

Employers required to file fewer than 250 Forms W-2 for the preceding calendar year (determined without application of any entity aggregation rules for related employers)

 

 

X

Forms W-2 furnished to employees who terminate before the end of a calendar year and request, in writing, a Form W-2 before the end of that year

 

 

X

Forms W-2 provided by third-party sick-pay provider to employees of other employers

 

 

X

The chart was created at the suggestion of and in collaboration with the IRS’ Information Reporting Program Advisory Committee (IRPAC). IRPAC’s members are representatives of industries responsible for providing information returns, such as Form W-2, to the IRS. IRPAC works with IRS to improve the information reporting process.