The Affordable Care Act (ACA) requires employers to report the aggregate cost of employer-sponsored group health coverage on employees’ Forms W-2. The purpose of the reporting requirement is to provide employees with useful and comparable information on the cost of their health coverage. It does not cause employer-provided health coverage to become taxable. This Legislative Brief contains a chart provided by the Internal Revenue Service (IRS) that outlines the types of coverage subject to the Form W-2 reporting requirement. This chart is based on the guidance provided by the IRS in Notice 2012-9.