The IRS has issued a chart based on IRS Notice 2012-9 which, until further guidance, contains the health care reporting requirements for tax-year 2012 and beyond. Items listed as “optional” are designated as such based on the transition relief provided in the IRS Notice, and the “optional” status may be changed by future guidance. However, any change would not be applicable until the tax year beginning at least six months after the date of issuance of such guidance. The chart is available here.
IRS Issues More Guidance on W-2 Health Care Reporting