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Bulk filing with the Department of Revenue

Answers to frequently asked questions about bulk filing returns, payments, and reports to DOR.

Table of Contents

General

Where can I find more information about bulk filing?

Everything you need to know about bulk filing can be found at DOR Bulk File Instructions for Businesses.

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. Everything you need to know about bulk filing can be found at DOR Bulk File Instructions for Businesses.

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.

Everything you need to know about bulk filing can be found at DOR Bulk File Instructions for Businesses.

How do I submit a bulk file?

You can bulk file either through MassTaxConnect or DOR's Bulk File Portal.

  • MassTaxConnect is easier to use but the size of the file uploaded is limited to 5 megabytes.
  • The Bulk File Portal has no size limitation, but users must be preregistered.

What's the difference between the MassTaxConnect bulk file upload and the Bulk File Portal?

MassTaxConnect allows users to upload files directly to their account but is limited to 5 megabytes. The Bulk File Portal allows for transmissions of unlimited file size, but users must have preauthorization to use the portal.

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 use the bulk file method in the Bulk File Portal?

Bulk File Portal lives outside of MassTaxConnect and requires users to register and be approved. New users will register by selecting the Registration link at the bottom of the page. Once you are registered:

  • Select the type of bulk filing you would like to do and
  • 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 on MassTaxConnect?

MassTaxConnect bulk file users receive details of file exceptions within e-messages in their MassTaxConnect accounts.

How do I receive file acknowledgement and confirmation when files are transmitted through the Bulk File Portal?

Bulk File Portal users seeking confirmation need to download an acknowledgement file from the Bulk File Portal server to receive confirmation status.

For more information, please see DOR Bulk File Instructions for Businesses

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 require 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.

What is the layout of the 2-ES bulk file?

Please see Instructions for Bulk Filing: 2-ES Fiduciary Tax Payments.

What is the layout of the Meals bulk file?

Please see Instructions for Bulk Filing Meals Tax Payments.

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.

What is the layout of the Withholding bulk file?

Please see Bulk Filing Withholding & Withholding-Pension Returns.

Form 1099-HC

Where can I find more information about bulk filing?

Everything you need to know about bulk filing can be found at DOR Bulk File Instructions for Businesses.

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 submit a bulk file 1099-HC?

You can bulk file either through MassTaxConnect or DOR's Bulk File Portal. MassTaxConnect is easier to use but the size of the file uploaded is limited to 5 megabytes. The Bulk File Portal has no size limitation, but users must preregistered. 

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 and
  • Follow the instructions for properly creating and uploading the file.

How do I use the bulk file method in the Bulk File Portal?

The Bulk File Portal lives outside of MassTaxConnect and requires users to register and be approved. New users will register by selecting the Registration link. Once you are registered:

  • Select the type of bulk filing you would like to do and
  • Follow the instructions for properly creating and uploading the file.

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.

How do I know if there was a problem (exceptions) when my bulk files are uploaded on MassTaxConnect?

MassTaxConnect users receive details of file exceptions within e-messages in their MassTaxConnect account.

How do I receive file acknowledgement and confirmation when files are transmitted through the Bulk File Portal?

Bulk File Portal users seeking confirmation need to download an acknowledgement file from the Bulk File Portal server to receive confirmation status.

For more information, please see DOR Bulk File Instructions for Businesses.

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.

Where can I learn more about 1099 bulk filing requirements?

Everything you need to know about 1099 bulk filing can be found at DOR Bulk File Instructions for Businesses.

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.

What are the DOR exceptions with the Combined Federal/State Filing Program?

Regardless of Combined Federal/State Filing Program participation, DOR requires the following four types of 1099: 

  • 1099-DIV
  • 1099-INT 
  • 1099-K and
  • 1099-MISC.

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 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.

How are exceptions handled when files are uploaded using MassTaxConnect?

MassTaxConnect bulk file users receive details of file exceptions within e-messages in their MassTaxConnect accounts.

How do I receive file acknowledgement and confirmation when files are transmitted through the Bulk File Portal?

Bulk File Portal users seeking confirmation need to download an acknowledgement file from the Bulk File Portal server to receive confirmation status. For more information, please see DOR Bulk File Instructions for Business.

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 Annual Wage and Tax Statement.

Where can I learn more about W-2 bulk filing requirements?

Everything you need to know about W-2 bulk filing can be found at DOR Bulk File Instructions for Businesses.

Am I required to file W-2 reports electronically with DOR?

Everything you need to know about W-2 bulk filing can be found at DOR Bulk File Instructions for Businesses.

Does DOR use a Massachusetts W-2 file format?

Everything you need to know about W-2 bulk filing can be DOR Bulk File Instructions for Businesses.

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.

How are exceptions handled when files are uploaded using MassTaxConnect?

MassTaxConnect bulk file users receive details of file exceptions within e-messages in their MassTaxConnect accounts.

How do I receive file acknowledgement and confirmation when files are transmitted through the Bulk File Portal?

Bulk File Portal users seeking confirmation need to download an acknowledgement file from the Bulk File Portal server to receive confirmation status.

For more information, please see DOR Bulk File Instructions for Businesses.

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.

Where can I learn more about withholding bulk filing requirements?

Everything you need to know about withholding bulk filing can be found at DOR Bulk File Instruction for Businesses.

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.
  • Transmitted as part of a bulk file through the Bulk File Portal.

What file formats are used to submit withholding returns to DOR?

DOR supports two file formats for remitting withholding returns and payments:

  • ASCII or
  • XML.

How are exceptions handled when files are uploaded using MassTaxConnect?

MassTaxConnect bulk file users receive details of file exceptions within e-messages in their MassTaxConnect accounts.

How do I receive file acknowledgement and confirmation when files are transmitted through the Bulk File Portal?

Bulk File Portal users seeking confirmation need to download an acknowledgement file from the Bulk File Portal server to receive confirmation status.

For more information, please see DOR Bulk File Instructions for Businesses.

How do I create a bulk file?

Bulk files are created by software that is typically developed by a bulk filer's own IT department, third party consultants or software developers.

 

Page updated: January 12, 2021

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