RIA indicates:
Joseph Tiberio, IRS Program Manager, Employment Tax Policy, has confirmed that the IRS will not require COBRA subsidy payments to be reported on Form W-2 or Form 1099. Tiberio made his comments on the May 12th IRS Tax Talk Today webcast entitled Specialty Taxes: Estate and Gift, and Employment Taxes.
When asked how a tax practitioner would know that some or all of the subsidy should be reported on a personal income tax return if the “Assistance Eligible Individual” does not receive a Form W-2 or Form 1099, Tiberio advised practitioners “to ask their clients about the subsidy before the practitioner begins preparation of the return.”