Most taxpayers should use MassTaxConnect for bulk file uploads. Taxpayers should use the Bulk File Portal only if their file size exceeds 250 MB or if their file type is not accepted through MassTaxConnect.
Please note:
We are aware that the IRS plans to retire the Filing Information Returns Electronically (FIRE) system in favor of the Information Returns Intake System (IRIS) in calendar year 2027 for tax year 2026. Beginning in 2027, we intend to expand acceptable file format layouts to include the new IRIS format, based on IRS schemas. Additional information and instructions will be provided as they become available.
General
What is bulk filing?
Bulk filing is a method of filing multiple returns, reports or payments to DOR in a single transmission using a predefined file format.
Who can bulk file?
The option to bulk file returns, reports, and payments is available to all:
- Taxpayers
- Employers
- Third-party agents.
Bulk filing is typically used by large companies, payroll companies, and fiduciaries that need to report for multiple taxpayers, payments, or reports.
Note: If your company is using a payroll service provider submitting files on your behalf, you do not need to submit your own file.
How do I submit a bulk file?
Most taxpayers should bulk file through MassTaxConnect. MassTaxConnect is the most efficient and accurate way to submit information to DOR, but the uploaded file size is limited to 250 megabytes.
How do I use the MassTaxConnect bulk file method?
- Log in to your MassTaxConnect account.
- Select the Submit a bulk file hyperlink in the Submit files box of More... section.
- Select the type of bulk filing you would like to do.
- Follow the instructions for properly creating and uploading the file.
How do I create a file for bulk uploading?
Please refer to the instructions for the specific file type that you are uploading. Some processes accept ASCII files while others only accept XML files. ASCII and XML are well-known file types used in file transfers. You will need to have the technical ability to properly create these types of files. DOR does not have the resources to assist you in creating these files.
What if there was a problem (exceptions) when my bulk files are uploaded to MassTaxConnect?
MassTaxConnect bulk file users receive details of file exceptions within e-messages in their MassTaxConnect accounts.
Can I create a file using programs on my desktop, such as Microsoft Word, Microsoft Excel, or Adobe Acrobat (PDF)?
No. Depending on the type of bulk file, only two file format types can be submitted to DOR:
- ASCII or
- XML.
How do I create an ASCII or XML file?
Typically, creating these file types requires resources such as software programming, often created by software developers of an IT department.
Does DOR create files or provide software to users?
No. DOR does not create files or provide software to users of bulk filing.
What is the layout of the 1-ES bulk file?
Please see Instructions for Bulk Filing: 1-ES Estimated Tax Payments (PDF).
What is the layout of the 2-ES bulk file?
Please see Instructions for Bulk Filing: 2-ES Fiduciary Tax Payments (PDF).
What is the layout of the Pension Withholding bulk file?
Pension Withholding uses the same layout as Payroll Withholding. How to designate the file as either type is described in the technical specifications (PDF).
What is the layout of the Withholding bulk file?
Please see Bulk Filing Withholding & Withholding-Pension Returns (PDF).
Bulk File Portal
Please note: Most taxpayers should use MassTaxConnect for bulk file uploads. Taxpayers should use the Bulk File Portal only if their file size exceeds 250 MB or if their file type is not accepted through MassTaxConnect.
What's the difference between MassTaxConnect and the Bulk File Portal?
MassTaxConnect has a 250-megabyte file size limit. The Bulk File Portal allows unlimited file size, but users must be preauthorized to use it. Select "Registration" at the bottom of the page.
How do I receive acknowledgment and confirmation when files are transmitted through the Bulk File Portal?
Bulk File Portal users seeking confirmation must download an acknowledgment file from the portal.
Form 1099-HC
Where can I learn more about 1099-HC reporting requirements?
Everything you need to know about Form 1099-HC reporting requirements can be found at:
Can I submit 1099-HC on paper?
No. Employers must submit Form MA 1099-HC information to DOR electronically in properly formatted XML files.
How do I create a file for bulk uploading 1099-HC?
Please refer to the instructions for the specific file type that you are uploading. 1099-HC bulk files can only be XML formatted files. XML is a well-known file type. You will need to have the technical ability to properly create these types of files. DOR does not have the resources to assist you in creating these files.
Forms 1099-DIV, INT, K, MISC
Where can I learn more about 1099 reporting requirements?
Everything you need to know about 1099 reporting requirement can be found at View filing requirements for Form 1099.
Are prior year reporting of 1099 reports filed electronically?
Yes. Everything you need to know about 1099 reporting requirement can be found at View filing requirements for Form 1099
What is the Combined Federal/State Filing Program?
The IRS allows submitters to report 1099 data directly to the IRS. Participation requires IRS approval. There are some requirements exceptions with DOR.
Am I still required to submit 1099 Reports to DOR if I have been accepted into the Combined Federal/State Filing Program?
Regardless of Combined Federal/State Filing Program (PDF) participation, DOR requires the following four types of 1099:
- 1099-DIV
- 1099-INT
- 1099-K and
- 1099-MISC.
Can I submit 1099 reports on paper?
Yes. Reporting 49 or fewer 1099 reports on paper is permitted. Otherwise, you are required to file electronically.
Form W-2
Where can I learn more about W-2 reporting requirements?
Everything you need to know about withholding reporting can be found at Form W-2 Responsibilities for Employers.
Can I file amended W-2 reports using electronic filing?
No. Amended W-2 (W-2c) Forms are reported on paper and must be delivered by mail to:
Massachusetts Department of Revenue
PO BOX 7045
Boston MA 02204
Are prior year reporting of W-2 reports filed electronically?
Yes. The W-2 specifications support prior year reporting.
Can I submit Form W-2 on paper?
Yes. You can report 49 or fewer W-2 Forms on paper. Taxpayers with 50 or more W-2 Forms for any one calendar year must submit the W-2 file by selecting Submit Bulk File on MassTaxConnect.
Withholding Reporting
Where can I learn more about withholding reporting requirements?
Everything you need to know about withholding reporting can be found at Guide to Withholding Taxes on Wages.
Do I need to include payment with my return or can I continue to use ACH Credit?
File specifications support ACH Debit payment option or, if preferred, payment can be remitted using ACH Credit, which is transmitted by a financial institution.
Can I amend withholding returns?
Yes. Withholding returns can be amended the following three ways:
- Online through MassTaxConnect:
- Navigate to the Withholding Tax account
- Select the Returns link
- Select the period date to amend
- Select File or Amend return
- Uploaded through MassTaxConnect:
- In the More... section, select the Submit a bulk withholding file hyperlink.
Guides & Handbooks
- Bulk File Portal User Guide (PDF) (updated February 2025)
- Form 1099-HC Bulk File Specifications Handbook (PDF)
- Form W-2: Electronic Filing Specifications Handbook (PDF)
- Financial Data Match Specifications Handbook (PDF)
- Electronic Bulk Filing Instructions for Liquor Wholesalers and Distributors (PDF)
- Electronic Bulk Filing Instructions for Paid Family and Medical Leave (PDF)
- Electronic XML Bulk Filing Instructions for Paid Family and Medical Leave (PDF)
- Electronic Bulk Filing Instructions for Vendors Annual Report for Small Business Energy Exemptions (PDF)
Contact
Online
Phone
9 a.m.–4 p.m., Monday through Friday