This IRS chart shows how employers have to report pre-tax health benefits on W-2 forms. The idea, part of the health law, is to show employees more clearly the value of their health benefits.
IRS and Employers: The agency has a website that has information for how large employers have to comply with the health law. The outreach and Q-A sections would be most helpful for reporters: ACA Information Center for Applicable Large Employers
This is the first tax season that people have to address their health insurance coverage status on their returns. Here are two resources to help you understand it: This IRS document updates – in consumer-friendly language – the tax pieces of the ACA that individuals need to be aware of. Also, the Wall Street Journal has a summary of ACA implications for 2014 taxes.
In a briefing on automatic ACA enrollment for 2015, Milliman actuaries analyze the implications of the re-enrollment and automatic enrollment rules for 2015.
The Internal Revenue Service has released guidance on the tax provisions included in the Affordable Care Act, such as the Premium Tax Credit and the requirement to report the cost of coverage under an employer-sponsored group health plan on an employee’s Form W-2.