IRS transitional relief requires only employers issuing 250 or more W-2s for the previous tax year to report the cost of employer-provided health care coverage in box 12 of employee W-2s. Employers issuing less than 250 W-2s for the previous tax year do not have to comply with this requirement at the present time. Any IRS guidance that expands this reporting requirement to groups issuing under 250 W-2s would apply only to calendar years that start at least six months after the IRS issues new guidance.
