Federal Employer Forms - Form 1098, 1099, W-2, etc.
FormTitle
SSA-1099Social Security Benefit Statement
W-2

Wage and Tax Statement

W-2C

Corrected Wages and Tax Statement

W-2GCertain Gambling Winnings (gambling winnings from horse and dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, wagering pools, etc.)

W-2GU

Guam Wage and Tax Statement

W-2VI

US Virgin Islands Wage and Tax Statement

1042-S

Foreign Person's US Source Income Subject to Withholding

1098

Mortgage Interest Statement

1098-E

Student Loan Interest Statement

1098-T

Tuition Payments Statement

1099-A

Acquisition or Abandonment of Secured Property

1099-B

Proceeds from Broker and Barter Exchange Transactions

1099-C

Cancellation of Debt

1099-DIV

Dividends and Distributions

1099-G

Certain Government and Qualified State Tuition Program Payments (e.g. unemployment compensation, state and local income tax refund; agricultural payments; taxable grants; and earnings from a qualified state tuition program (QSTP))

1099-INT

Interest Income (over $10)

1099-LTC

Long-Term Care and Accelerated Death Benefits

1099-MISC

Miscellaneous Income (e.g. rent or royalty payments; prizes or awards that are not for services; non-employee compensation)

1099-MSA

Distributions from an MSA or a Medicare+Choice MSA

1099-OID

Original Issue Discount

1099-PATR

Taxable Distributions Received from Cooperatives

1099-R

Distributions from Pensions; Annuities; Retirement or Profit-Sharing Plans; IRA's; Insurance Contracts, Etc.

1099-S

Proceeds from Real Estate Transactions

4789Currency Transaction Report
5471Information Return of U.S. Persons with Respect to Certain Foreign Corporations
5472Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business

5498

IRA Contribution Information

5498-MSA

MSA or Medicare+Choice MSA

8027Employer's Annual Information Return of Tip Income and Allocated Tips
8300Report of Cash Payments over $10,000 Received in a Trade or Business
8308Report of a Sale or Exchange of Certain Partnerships Interests

* Prior year state income tax refunds are not reported on the Mass return, but may need to be included on the federal return.


Wages, Salaries, Tips

In general, employers must provide every employee a W-2 to be issued by January 31. The W-2 reports the amount of wages, contributions, social security, U.S. or Massachusetts retirement and Medicare tax, as well as amounts withheld for state and federal income taxes. The amount of state wages earned is generally in Box 16 of Form W-2. This amount could be different from federal wages in Box 1 since Massachusetts does not exclude certain retirement plans from wages.

Allocated tips are in Box 8 of the W-2 and must be added to state wages to determine total Massachusetts wages. If wage amounts include tips, taxpayers should contact their employers to be sure that allocated tips are reported correctly on the W-2.

Medicare tax paid is in Box 6 and should be added to amounts paid for social security in box 4 and/or U.S. or Massachusetts retirement as a deduction.

State income tax withheld in Box 17 is the amount that employers have withheld from wages.

Certain Exclusions from Gross Income:
Massachusetts adopts the federal treatment for certain exclusions under the Internal Revenue Code, as amended and in effect on January 1, 2005. Any changes to these exclusions, however, will not be automatically adopted. Massachusetts will continue to follow the "code" as of January 1, 2005.

As a result of this change, Massachusetts now excludes certain items from Massachusetts gross income that previously were included. The state wages section (generally box 16) of Form W-2 should therefore not include the following items:
  • voluntary employee contributions to 403b retirement plans;
  • contributions to Savings Incentive Match Plan for Employees (SIMPLE) accounts;
  • qualified moving expenses reimbursement related to Massachusetts employment;
  • employer provided educational assistance;
  • employer contributions to a medical savings account.

Federal Procedures for Employees Who Did Not Receive Their W-2s from Their Employers:
If a W-2 is not received, the employee should first contact the employer to verify whether the W-2 statement was mailed to the correct address.

An employee can also call the IRS at 1-800-829-1040 after February 15 to request a U.S. Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form should be requested only after all reasonable attempts have been made to get the W-2 from an employer.

The employee provides the following information to the IRS on the Form 4852:

  • the employee's name; address and zip code; and Social security number;
  • the employer's or payer's name; address and zip code; and identification number (if known);
  • estimation of wages, compensation and taxes withheld.

Massachusetts Procedures for Taxpayers Who Did Not Receive Their W-2s from Their Employers:
DOR will accept a U.S. Form 4852 in lieu of a W-2, but the employee must submit the year-end pay stub to verify the amount claimed in the box titled State tax withheld.

Form W-2, State and Public Employees Reminder:
Generally, the amount shown on the W-2 for state wages is higher than the amount shown for federal wages because of the pension contributions which are excluded from income for federal tax purposes. When filing the Massachusetts income tax return, taxpayers must use the amount shown for state wages. If they enter the lower dollar amounts, their returns will be corrected and any refunds will be delayed. For Massachusetts wages, taxpayers should use the amount shown in Box 16 of the W-2.


W2, Wage and Tax Statement, Box Item Explanations

Below is an explanation of what is included in the boxes found on the W-2:

BOX 1 - Wages, tips, other compensation
This box reflects the Federal Taxable Income which is equal to an employee's Total Gross Pay during the calendar year:

plus:

  • Cash and non-cash benefits (boxes 12c, 14p, 14s, 14t and 14u);

minus:

  • Dependent Care Assistance Plan contributions (box 10);
  • Tax Sheltered Annuity contributions (box 12e);
  • OBRA 90 Alternative Retirement Plan contributions and elective Deferred Compensation (box 12g);
  • Pretax Transit Pass (box 14b)
  • Pretax Retirement contributions (box 14c);
  • Pretax Health insurance premiums (box 14e); and
  • Pretax Health Care Spending Account contributions and fees (box 14o)

BOX 2 Federal income tax withheld
This box reflects the total amount of federal tax withheld from the employee during the calendar year.

BOX 3 Social security wages

BOX 4 Social security tax withheld

BOX 5 Medicare wages and tips
This box reflects wages subject to Medicare tax which are equal to an employee's Gross Pay minus:

  • Dependent Care Assistance Plan contributions (box 10); and
  • Health Insurance premiums (box 14).

BOX 6 Medicare tax withheld
This box shows the amount of Medicare tax deducted from the Medicare wages and tips of qualifying employees.

BOX 7 Social security tips

BOX 8 Allocated tips
Amounts which are not included in boxes 1, 3, 5 or 7.

BOX 9 Blank

BOX 10 Dependent care benefits
This box represents the total dependent care benefits an employer paid to an employee or incurred on behalf of the employee (including amounts from a section 125 (cafeteria plan). Any amount over $5,000 is also included in Box 1.

BOX 11 Non-qualified plans
The amount in this box is either (a) included in Box 1 if it is a distribution made to an employee from a nonqualified deferred compensation or section 457 plan or (b) included in box 3 and/or 5 if it is a prior year deferral under a nonqualified or section 457 plan that became taxable for social security and Medicare taxes this year because there is no longer a substantial risk of forfeiture of the employee's right to the deferred amount.

The Following List Explains the Codes Shown in Box 12:

12A

Uncollected social security or RRTA tax on tips.

12B

Uncollected Medicare tax on tips.

12C

Cost of group-term life insurance over $50,000 included in box 1, 3, and 5.

12D

Elective deferrals to a section 401(k) cash or deferred arrangement.
This box also includes deferrals under a SIMPLE retirement account that is part of a section 401(k) arrangement.

12E

Elective deferrals under a section 403(b) salary reduction agreement.
This box includes contributions made to a Tax Sheltered Annuity (TSA) Plan or to a Teacher's Insurance And Annuity Association And College Retirement Equities Fund (TIAA-CREF). (Effective January 1, 1998, this box reflects both the voluntary and mandatory contributions which are now both deductible in Massachusetts)

12F

Elective Deferrals to a section 408(k)(6) salary reduction SEP.

12G

Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan.

12H

Elective deferrals to a section 501(c)(18)(D) tax exempt organization plan.

12J

Nontaxable sick pay not included in boxes 1, 3 and 5.

12K

20% excise tax on excess golden parachute payments.

12L

Nontaxable part of substantiated employee business expense reimbursements.

12M

Uncollected Social Security or RRTA tax on cost of group-term life insurance over $50,000. This applies for former employees only.

12N

Uncollected Medicare tax on cost of group-term life insurance coverage over $50,000.This applies for former employees only.

12P

Excludable moving expense reimbursements paid directly to an employee that are not included in Box 1, 3, or 5.

12QNontaxable combat pay.

12R

Employer contributions to an Archer (MSA) medical savings account.

12S

Employee salary reduction contributions to a section 408(p) SIMPLE plan
not included in Box 1.

12T

Adoption Benefits not included in Box 1.

12V

Income from the exercise of nonstatutory stock option(s) included in boxes 1, 3 (up to social security wage base) and 5.

12WEmployer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to your health savings account.
12YDeferrals under a section 409A nonqualified deferred compensation plan
12ZIncome under section 409A on a nonqualified deferred compensation plan.
12AADesignated Roth contributions under a section 401(k) plan
12BBDesignated Roth contributions under a section 403(b) plan
12DDCost of employer-sponsored health coverage. The amount reported with Code DD is not taxable.
12EEDesignated Roth contributions under a governmental section 457(b) plan. This amount does not apply to contributions under a tax-exempt organization section 457(b) plan.


BOX 13

If the "Statutory employee" box is checked, employee is subject to social security and Medicare taxes but not subject to federal or state income tax withholding.

If the "Retirement plan" box is checked, employee was an active participant in any of the following:

  • qualified pension, profit sharing or stock bonus plan;
  • annuity plan in 403(a);
  • annuity contract or custodial account in 403(b);
  • SEP in 408(k);
  • SIMPLE in 408(p);
  • trust in 501(c)(18);
  • government plans, other than 457 plans. For state employees, the box indicates a contributing member of the Commonwealth of Massachusetts Retirement System.

If the "Third party sick pay" box is checked only if employer is a third party sick pay payer filing Form W-2 for an insurer's employee.

BOX 14 Other:

 

Post-tax retirement contribution
This box displays any Post-Tax Retirement contribution which is subject to federal taxation before being credited to the employee's retirement account and has been taxed accordingly. The Post-tax method is applicable for voluntary buy back (make up) make-up retirement contributions.

 

Pre-tax retirement
This box displays the amount of retirement which was deducted from the employee's earnings on a Pre-Tax basis. This retirement contribution will be subject to federal taxation at a later date and therefore is subject to taxation before being credited to the employee's account. This will include all contributions to State Retirement Plans, Higher Education Optional Retirement Plans, and any additional retirement paid during the 1998 calendar year including make-up retirement deductions for periods after January 12, 1988.

 

Health insurance premium
This box displays the employee's total payment of health insurance premiums paid on a pre-tax basis. These payments have not been deducted on a tax-deferred basis and therefore contributions will not be subject to taxation in later years.

BOX 15 State Employers stated I.D. no.

BOX 16 State wages, tips, etc.
This box will display State Taxable Income which is equal to an employee's Total Gross Pay during the calendar year minus:

  • Dependent Care Assistance Plan contributions (box 10);
  • Tax Sheltered Annuity (box 13);
  • Deferred Compensation contributions (box 13); and
  • Health insurance premiums (box 14).

BOX 17 State income tax withheld
This box displays state income taxes withheld from the employee's State Taxable Income.

BOX 18 Local wages tips, etc
This box reflects the income from which local or city tax was withheld.

BOX 19 Local income tax
This box is for local or city taxes withheld.

BOX 20 Locality name
This box is for the local or city name for those states that have local taxes such as NY city. Please contact your department payroll office:

  • for a form W-2c (Statement of Corrected Income and Tax Amounts) if your name, social security number, or any of the information reported on your Form W-2 is incorrect;
  • for a reprint of your Form W-2 if necessary;
  • for any other questions on specific items on Form W-2.

Where to Report on Original Tax Return; What to Enclose:
  • Enter amount on Form 1, Line 3 or Form 1-NR/PY, Line 5. Attach all Forms W-2;
  • W-2 includes amounts excluded from Federal AGI: contributions to any annuity, pension, endowment or retirement fund of the US, Commonwealth or political subdivision thereof.

Documentation to Submit with Abatement/Amended Tax Return:
  • Copy of U.S. W-2C- Statement of Corrected Wage and Tax Amounts, or letter from employer verifying corrected wages.