Directive

Directive Directive 09-8: Requirements for Employers Filing Year-End Withholding Information

Date: 09/16/2009
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Tax Administration/Withholding

Introduction

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).
 

Modified Provision
 

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
 

NKB:MTF:jet
 

September 16, 2009
 

DD 09-8

Table of Contents

Referenced Sources:

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