The ACA requires employers that sponsor fully insured or self-insured (including levelfunded) group health plans to report information to the IRS annually via Form W-2 regarding the cost of health coverage provided to employees during the prior calendar year. This publication discusses the ACA’s Form W-2 reporting requirements, including the employers and plans subject to the requirement, the types of coverage that are reportable, the methods of calculating the cost of those coverage types, and the penalties for noncompliance. In addition, the Resources section includes links to forms, instructions, and other resources that may be helpful to employers.