The Internal Revenue Service has issued interim guidance concerning information employers can report on W2-s concerning the cost of health insurance coverage provided for employees. Information will generally be given to employees in January for 2011 W-2s at the employers' option. The IRS also extended optional filing for one year for employers filing fewer than 250 W-2 forms, which would generally be available in January 2013. Comments are also being sought on the guidance. Notice 2011-28 offers guidance to employers subject to filing requirements for 2012 and those who voluntary file for the 2011 and 2012 tax years. The notice includes information on how to report, what coverage to include and how to determine the cost of the coverage.