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When must the first Form W-2 include the new reporting information?

April 26, 2017form W-2

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When must the first Form W-2 include the new reporting information?

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The new Form W-2 requirement is effective for taxable years beginning after 2010. This means that the first Form W-2 that needs to include the aggregate cost of employer-sponsored health coverage will be the 2011 Form W-2, due in January 2012. Employers may need to provide W-2s before January 2012 for employees terminating employment before the end of the year.