It's an employer's responsibility to:
- 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 and,
- File copies of all W-2's with the Department of Revenue (DOR).
Visit the Social Security Administration for further information about Form W-2 filing requirements.
All Form W-2 files are due by January 31st for the previous calendar year.
Any employer filing 50 or more W-2s for a particular calendar year must submit the W-2 file to DOR in a "machine-readable form." A "machine-readable form" includes files uploaded through MassTaxConnect and electronic data transfers.
The W-2 Handbook provides all the information you'll need to submit your W-2 file. DOR bases its W-2 Handbook on the Social Security Administration (SSA) Specifications for Filing Forms W-2 Electronically - EFW2 (formally MMREF). To see what's new for this year, as well as any changes for the tax year, visit the Social Security Administration.
Employers below the mandated machine-readable filing threshold of 50 or more W-2s may file their W-2s with DOR either electronically or on paper. Paper copies of Form W-2 must be accompanied by reconciliation Form M-3.
We strongly encourage all employers to send their W-2 information using our MassTaxConnect application.