Recently, the Internal Revenue Service (IRS) hosted a webinar entitled “Reporting of Employer Healthcare Coverage on Form W-2.”   In the webinar, which provided a concise, useful overview of the Form W-2 healthcare coverage reporting requirements under the Affordable Care Act, the IRS was quick to note that employers will only be obligated to make such reports on their 2012 Form W-2s.  The IRS also directed webinar participants to its website where the agency has materials on this topic including IRS Notice 2011-28 and IRS Notice 2010-69.   For more detailed information on the IRS’ Guidance regarding the Form W-2 healthcare coverage reporting requirements, see Littler's ASAP:  IRS Issues Guidance on Form W-2 Reporting for Costs of Employer-Provided Coverage, by Steven J. Friedman and Sean D. Brown.