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Annual wage and tax statement (Form W-2)

Learn about your Form W-2 responsibilities.

Overview

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.

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