W-2 Reporting of Total Cost of Health Coverage


To make individuals aware of the total cost of their health coverage for a year


To increase an individual’s awareness of the total cost of health coverage prior to requiring a tax on any excess cost of coverage

Related Provision:

Tax on Excess Cost of Health Coverage

Health Plans Affected by this Provision:

Year Effective: 2011
Medical Plan: Yes
Dental/Vision Plan: No, if stand-alone benefit excepted from HIPAA’s portability provisions
Health Care FSA: No

Document Downloads:

Document Title Last Updated
IRS Notice 2011-28  
Employee Benefits Corporation W-2 Reporting Notice