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Form W-2 Responsibilities for Employers

Employers, learn if you are required to report Form W-2 to the Massachusetts Department of Revenue (DOR) and if so, what reporting options are available.

Updated: June 30, 2022

Table of Contents

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:

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

  • (617) 887-6367 

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. 

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