W-2 Reporting and AFLAC Plans

W2 Reporting AFLAC Plans

Regarding W-2 reporting on an AFLAC plan, are contributions deducted on a pre-tax basis reportable?

Yes, they should be reported on the employee’s W-2 in Box 12 using Code DD. Section 9002 of the Patient Protection and Affordable Care Act amended Section 6051(a) of the Internal Revenue Code to require certain employers to track health care costs on employees’ W-2 forms. The IRS has a Frequently Asked Questions page with a chart that addresses hospital indemnity and specific illness policies W-2 reporting requirements. The chart provides:

Hospital indemnity or specified illness (insured or self-funded), paid on after-tax basis

Do NOT Report

Hospital indemnity or specified illness (insured or self-funded), paid through salary reduction (pre-tax) or by employer




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