Any employer filing 50 or more forms W-2 must submit the file in a "machine-readable form." Directive 09-8 has modified the definition of "machine-readable form" to include file uploads through and electronic data transfer. DOR will no longer accept 18-track 3480 tape cartridge, 9 track tapes or diskettes. These files are due by March 31, 2016. The W-2 Handbook will provide you with all the information you need to know to submit your W-2 file.
Directive 97-1, which eliminated the Department's filing requirements for employers below the threshold for filing W-2s in a machine-readable form, is hereby repealed. As a result, all employers below the mandated machine-readable filing threshold and filing 49 or less W-2s must file forms W-2 with the Department of Revenue, either electronically or on paper. Paper copies of forms W-2 must be accompanied by reconciliation forms M-3 or M-3M and must be filed on or before February 29, 2016. Reconciliation forms M-3 and M-3M and filing instructions are available at the Department's website, www.mass.gov/dor.
If you file in a "machine-readable form," Forms M-3 and M-3M do not have to be sent to the Department of Revenue.
We strongly encourage all employers to send their W-2 information using our application.
The Massachusetts Department of Revenue (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 2015 visit the Social Security Administration.