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):
- Send Form W-2 to each employee annually, showing wages paid and taxes withheld for the year
- File a copy of each Form W-2 with the Social Security Administration
- 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:
- Video: How Employers E-file Annual 1099 and W-2 Reports
- Form W-2: Electronic Filing Specifications Handbook
Key Actions
If you file your Form W-2 on paper, you must:
- Include a completed Form M-3 with your Form W-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
- Massachusetts Department of Revenue
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 | 50 or more W-2s |
|---|---|
| May report prior-year W-2s electronically or on paper. | Must report prior-year W-2s electronically. |
Contact
| General Questions | 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.