January 31, 2013 is right around the corner. This is the last day employers can supply 2012 W-2s to employees or–in the least–have the W-2s postmarked. Generally, employers filing more than 250 W-2s for the 2012 tax year are required to report the “aggregate cost of applicable employer-sponsored coverage” in box 12D on the W-2. The provision is currently optional for businesses who filed fewer than 250 W-2 forms in the previous tax year. Certain employers are exempt from this requirement in 2012.
