Health Reform-W2 and 2013

Many have asked what rules will apply for reporting health coverage on Form W-2 for 2013. So far, the IRS has not released any guidance for 2013. This relates to the Form W-2 provided to employees by end of January 2014. But, what will apply? According to questions and answers released by the IRS, the transition relief provided by the IRS in Notice 2012-9 for 2012 will continue to apply unless IRS publishes guidance giving at least six months of advance notice of any change to this relief. For 2013, this time period has just passed and it looks like the rules for 2012 will continue to apply for 2013.