Employers filing 50 or more W-2 forms must submit the file in a "machine-readable form." The term "machine-readable form" includes file uploads through MassTaxConnect and electronic data transfer. The Department will no longer accept W-2 information on diskette, magnetic tape or cartridge 18-track magnetic media.
The W-2 Handbook will provide you with all the information you need to know to submit your W-2 file.
The Massachusetts wage reporting system is authorized by Massachusetts General Laws, Chapter 62E, and is administered by the Department of Unemployment Assistance (DUA). Employers, including employers who do not have unemployment tax obligations, must file their quarterly wage reports via DUA's QUEST system beginning in January 2010. Visit www.mass.gov/uima for more information.