Is there a small employer threshhold for not reporting in 2014 dd?

[duanecpa]

For my first Form 1040 for 2014 the W-2 does not have any information in Box 12 - according to the taxpayer the employer paid 100% of the cost of the health insurance - according to the HR person at his employer, since they have only 5 employees or so there is not a requirement to provide the cost of the employer provide health insurance coded DD on the taxpayer's Form W-2. Is this correct?

[marlenew]

For my first Form 1040 for 2014 the W-2 does not have any information in Box 12 - according to the taxpayer the employer paid 100% of the cost of the health insurance - according to the HR person at his employer, since they have only 5 employees or so there is not a requirement to provide the cost of the employer provide health insurance coded DD on the taxpayer's Form W-2. Is this correct?

Yes..only employers with over 250 employees need to report on W-2 for 2014.