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).
Casualty losses such as from a storm, in areas declared by the President to warrant federal assistance. An election may be made to deduct the loss in the year before the loss or the year of the loss.