Overview
Generally an employer must submit Form W-2 if it is a:
- Massachusetts employer
- Non-Massachusetts employer paying wages to one or more Massachusetts residents if the employer maintains an office or conducts business in Massachusetts
- Non-Massachusetts employer paying wages to one or more non-resident employees who perform services in Massachusetts if the employer maintains an office or conducts business in Massachusetts
- Non-Massachusetts employer who withholds Massachusetts income tax, even if withholding is being done voluntarily, as a courtesy to the employee.
If an employer meets the above criteria, it's their responsibility to complete the following by January 31 (for the previous calendar year):
- Send Form W-2 to each employee annually, showing wages paid and taxes withheld for the year
- File copies of all W-2s with the Social Security Administration
- File copies of all W-2s with the Department of Revenue (DOR).
Massachusetts wages are defined as wages subject to taxation under M.G.L. c. 62. For a full description on employer withholding please refer to Withholding Taxes on Wages.
Please note: DOR does not issue W-2s. Employees who do not receive their W-2s should contact their employer. If their employer can't be reached, employees should contact the IRS.
Employers who report 49 or less W-2s
MassTaxConnect is the recommended method for submitting W-2s to DOR.
However, employers who issue 49 or less W-2s per calendar year may choose to submit paper W-2 reports.
Please note: Paper copies of Form W-2 must be accompanied by Form M-3 and mailed by January 31st (for the previous calendar year) to:
- Massachusetts Department of Revenue
Form W-2 Reports
PO Box 7015
Boston, MA 02204
Amended W-2s must be corrected on paper. See Amending W-2s on this page.
Electronic reporting: Employers who report 50 or more W-2s
Employers who issue 50 or more W-2s must electronically upload reports to DOR directly through MassTaxConnect or 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.
To learn more visit:
- Bulk filing with the Department of Revenue
- Form W-2: Electronic Filing Specifications Handbook
- Bulk File Portal User Guide
Please note:
- When electronically reporting, DOR does use a W-2 file format.
- You can report prior year W-2s electronically.
- Amended W-2s must be corrected on paper. See Amending W-2s on this page.
Amending W-2s
Whether you submit W-2s by paper or electronically, amended W-2s must be corrected on paper with a federal Form W-2c and mailed to:
Massachusetts Department of Revenue
Form W-2 Correction
PO Box 7030
Boston, MA 02204
Prior year W-2 reporting
Employers who report:
49 or less W-2s May report prior year W-2s electronically or by paper. |
50 or more W-2s Must report prior year W-2s electronically. |
Contact
General Questions
|
MassTaxConnect/Bulk Filing Questions |
Please note: DOR does not issue W-2s. Employees who do not receive their W-2s should contact their employer. If their employer can't be reached, employees should contact the IRS.