Any employer filing 50 or more W-2s for a particular calendar year must submit the file in a "machine-readable form." Directive 09-8 has modified the definition of "machine-readable form" to include files uploaded through MassTaxConnect and electronic data transfers. The Massachusetts Department of Revenue will no longer accept 18-track 3480 tape cartridges, 9-track tapes or diskettes. These files are due by January 31, 2017. The W-2 Handbook will provide you with all the information you will need to submit your W-2 file.
Employers below the mandated machine-readable filing threshold of 50 or more W-2s must file their W-2s with DOR either electronically or on paper. Paper copies of Form W-2 must be accompanied by reconciliation Forms M-3 and must be filed on or before January 31, 2017. Reconciliation Form M-3 and filing instructions are available on DOR's website, www.mass.gov/dor.
If you file in a "machine-readable form," Form M-3 does not have to be sent to DOR.
We strongly encourage all employers to send their W-2 information using our MassTaxConnect application.
DOR has based this Tax Year W-2 Handbook on the Social Security Administration (SSA) Specifications for Filing Forms W-2 Electronically - EFW2 (formally MMREF). To see what's new for this year, as well as any changes for tax year 2016, visit the Social Security Administration.