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Does Form W-2 reporting of insurance plan values apply to all employers?

April 26, 2017employers form Insurance Plan values W-2

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Does Form W-2 reporting of insurance plan values apply to all employers?

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No. The reporting is optional for the 2011 tax year for all employers but will only be mandatory for those employers filing 250 or more Forms W-2 beginning with the 2012 tax year.