PPACA requires employers to report the cost of employer-sponsored healthcare coverage on an employee's Form W-2, beginning with the 2012 tax year.  The cost of employer-sponsored healthcare includes the total cost of coverage paid by both the employer and employee.  This reporting requirement is for informational purposes only and is not included in employees' taxable wages. Click here to view our table, which summarizes whether the cost of different types of coverage must be reported on Form W-2, based on the latest IRS guidance.