We've noticed that of 2500 W-2's produced for 2012, 100 of them inadvertently did not include the Box 12 Code DD information. A glitch was uncovered in the program that created our PR11 upload while preparing to produce our 2013 W-2's. I have reviewed the IRS website for guidance on the need for W-2C's, etc. It seems this type of error may be classified as inconsequential (it didn't impact the SSA processing of the W-2 of EE tax filings). There is reference that no error can be considered inconsequential if money amounts are involved but this clause was likely in place prior to the requirement of including the cost of health insurance for informational purposes on the W-2. We are trying to determine if we must issue W-2C's. Any input or thoughts are appreciated. I'm interested in hearing from anyone who has had a similar issue or maybe didn't report Code DD at all for 2012??? If you encountered this issue, what would your approach be? Issue W-2C's, contact the IRS for guidance, assume the risk? Any input or thoughts are appreciated.