This Directive revises the format that employers filing in a machine-readable form must file Forms W-2 and annual reconciliation information with the Department of Revenue (Department).
In Directive 07-2, the Commissioner required employers filing at least 50 or more Forms W-2 during the calendar year to file them in a "machine-readable form." The Commissioner, however, has the authority to require annual reports from entities doing business in the state in such form as she may from time to time prescribe. G.L. c. 62C, § 8.
For 2009 and subsequent tax years, the term "machine-readable form" includes file uploads through WebFile for Business and electronic data transfer. Information on how to register and file via the Webfile for Business program and specifications for electronic data transfer is available at http://www.mass.gov/dor. The Department will no longer accept W-2 information on diskette, magnetic tape or cartridge 18-track magnetic media.
/s/Navjeet K. Bal
Navjeet K. Bal
Commissioner of Revenue
September 16, 2009