Massachusetts Form W-2 Responsibilities for Employers

As an employer, you might be required to report Form W-2 to the Massachusetts Department of Revenue (DOR). Learn about filing on MassTaxConnect, bulk filing, and how to amend a W-2.

Updated: May 14, 2024

Table of Contents

Who issues Form W-2?

Are you an employee?

DOR doesn’t issue the Form W-2, Wage and Tax Statement.

Employees who don’t receive their W-2 forms should contact their employer. If your employer can't be reached, you should contact the IRS.

Key Actions

Are you an employer?

In general, you must submit Form W-2 if you are one of the following:

  • A Massachusetts employer
  • A non-Massachusetts employer paying wages to one or more Massachusetts residents if the employer maintains an office or does business in Massachusetts
  • A non-Massachusetts employer paying wages to one or more nonresident employees who perform services in Massachusetts if the employer maintains an office or does business in Massachusetts
  • A non-Massachusetts employer who withholds Massachusetts income tax, even if withholding is being done voluntarily, as a courtesy to the employee.
Employers must provide each employee with a Form W-2 by January 31.

If you are required to submit the Form W-2, you must do the following 3 things by January 31 (for the previous calendar year):

  1. Send Form W-2 to each employee annually, showing wages paid and taxes withheld for the year
  2. File a copy of each Form W-2 with the Social Security Administration 
  3. File a copy of each Form W-2 with DOR.

Key Actions

Employers who report 49 or fewer W-2 forms

MassTaxConnect is the recommended way to submit Form W-2 to DOR.

However, employers who issue 49 or fewer W-2 forms per calendar year can submit W-2 reports on paper.

To learn more, visit:

Key Actions

If you file your Form W-2 on paper, you must:

  1. Include a completed Form M-3 with your Form W-2
  2. Mail your Form M-3 and Form W-2 by January 31 (for the previous calendar year) to:

Massachusetts Department of Revenue
Form W-2 Reports
PO Box 7015
Boston, MA 02204

You must submit an amended Form W-2 on paper. See Amending Form W-2 on this page.

Electronic filing: Employers who report 50 or more W-2 forms

Employers who issue 50 or more W-2 forms must electronically upload reports to DOR directly through MassTaxConnect or the Bulk File Portal.

With MassTaxConnect, you can upload files directly to your account. However, files are limited to 5 megabytes.

When using the Bulk File Portal, you can upload files of any size. However, you must be authorized to use the portal.

To learn more, visit:

Key Actions

Note:

  • When electronically reporting, DOR uses a W-2 file format.
  • You can report prior-year W-2 forms electronically.
  • You must amend your W-2 forms on paper and submit them to:
    • Massachusetts Department of Revenue
      Form W-2 Correction
      PO Box 7030
      Boston, MA 02204

Amending Form W-2

Whether you submit Form W-2 electronically or on paper, an amended Form W-2 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 fewer W-2s

May report prior-year W-2s electronically or on paper.

50 or more W-2s

Must report prior-year W-2s electronically. 

Contact

General Questions

  • (617) 887-6367 

MassTaxConnect/Bulk Filing Questions

Note: DOR doesn’t issue the Form W-2, Wage and Tax Statement.

Employees who haven't receive their Form W-2 forms should contact their employer. If you can't contact your employer, you should contact the IRS

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