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As an employee, your employer must give you a Form W-2 by January 31. The W-2 reports:
If you didn't receive a W-2 from your employer, you should first contact them to verify whether it was mailed to the correct address. You can also call the IRS at (800) 829-1040 after February 15 to request a Substitute for Form W-2, Wage and Tax Statement (U.S. Form 4852). You should only request this form after reasonably attempting all you can to get a W-2 from your employer. We'll still accept a U.S. Form 4852 if you don't have a W-2, but you must still submit the year-end pay stub to verify the amount you filled in the "State tax withheld" box.
Allocated tips are in Box 8 and you must add them to state wages to determine total Massachusetts wages. If wage amounts include tips, you should contact your employers to be sure that allocated tips are reported correctly on the W-2.
Medicare tax paid is in Box 6 and you should add them to amounts paid for Social Security (Box 4) and/or U.S. or Massachusetts retirement as a deduction.
State income tax withheld in Box 17 is the amount that employers have withheld from wages.
On Form 4852, provide the following information to the IRS:
BOX 1: Wages, tips, other compensation - Federal taxable income, which is total gross pay during the calendar year,
BOX 2: Federal income tax withheld - The total amount of federal tax withheld from an employee during the calendar year.
BOX 3: Social Security wages
BOX 4: Social Security tax withheld
BOX 5: Medicare wages and tips - Wages subject to Medicare tax, equal to your gross pay minus:
BOX 6: Medicare tax withheld - Medicare tax deducted from Medicare wages and tips of qualifying employees. You should add these to amounts paid for Social Security (Box 4) and/or U.S. or Massachusetts retirement as a deduction.
BOX 7: Social security tips
BOX 8: Allocated tips - Amounts not included in Boxes 1, 3, 5 or 7. Add these to state wages to determine your total Massachusetts wages. If wage amounts include tips, you should contact your employers to be sure that tips are reported correctly on the W-2.
BOX 9: Blank - Outdated and irrelevant field.
BOX 10: Dependent care benefits - Total dependent care benefits your employer paid you or incurred on your behalf, including amounts from a cafeteria plan. Any amount over $5,000 is also included in Box 1.
BOX 11: Non-qualified plans - The amount in this box is either:
BOX 12: Types of compensation and benefits
If the "Statutory employee" box is checked, you are subject to Social Security and Medicare taxes but not federal or state income tax withholding.
If the "Retirement plan" box is checked, you were an active participant in any of the following:
The "Third party sick pay" box is checked only if the employer is a third party sick pay payer filing Form W-2 for an insurer's employee.
BOX 14: Other - This box displays:
BOX 15: State employer's stated I.D. number
BOX 16: State wages, tips, etc. - State taxable income, also known as stage wages. This is equal to your total gross pay during the calendar year minus:
This should also exclude:
This amount could be different from federal wages in Box 1 since Massachusetts doesn't exclude certain retirement plans from wages. This difference is due to pension contributions, which are excluded from income for federal tax purposes. When filing your Massachusetts income tax return, use the amount shown for state wages. If you enter the lower dollar amounts, your refunds will be delayed for correction. For Massachusetts wages, use the amount shown in Box 16.
BOX 17: State income tax withheld - State income taxes that employers withheld from your wages.
BOX 18: Local wages, tips, etc. - Income from which local or city tax was withheld.
BOX 19: Local income tax - Local or city taxes withheld.
BOX 20: Locality name - For states that have local taxes, this is the name of the local or city (such as New York City). Contact your department payroll office for:
Once you're done with your Forms W-2, attach them all to your original tax return. Enter the amount of Massachusetts wages on Form 1, Line 3 or Form 1-NR/PY, Line 5. Note that the W-2 includes amounts excluded from Federal Adjust Gross Income (AGI): contributions to any annuity, pension, endowment or retirement fund of the US, Commonwealth or political subdivision thereof.
If you want to submit an abatement form or amended tax return, include a Statement of Corrected Income and Tax Amounts (Form W-2c), or a letter from your employer verifying corrected wages.