For 2014, large employers were required to report coverage on employees’ W-2 forms; small employers could do so voluntarily. Employers could also voluntarily report coverage to employees on Form 1095-B. For 2015, such reporting is mandatory for all employers providing minimum essential coverage (you’ll receive this form at the same time as your 2015 W-2).
A husband and wife who are required to live apart from each other by the terms of a decree of separate maintenance. Payments under the decree are deductible by the payor and taxable to the payee as alimony.