Massachusetts Publishes W-2 Specifications

Nicolette Chasse
December 21, 2017

Massachusetts's Department of Revenue recently published W-2 Specifications for TY 2017.  The specifications establish that the Massachusetts DOR does not accept any magnetic media submissions of returns. Employers with 49 or less W-2 reports may choose to file online or submit paper forms.  However, paper form copies of Form W-2’s must be accompanied by annual reconciliation form M-3 and mailed to the address on the bottom of the form.  Any employer who is obligated to file 50 or more W-2 Reports including ALL payroll reporting agents and third party service providers are required to attach and upload an electronic file through Massachusetts Department of Revenues, MassTaxConnect web-based application. 


There are no changes in the specifications from last year.


To view the specifications, please follow the link (will download as a Word Document).

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Nicolette Chasse

Nicolette Chasse is a Junior Regulatory Counsel at Sovos Compliance. Her main areas of focus are Automatic Exchange of Information (AEOI) reporting under FATCA and CRS and 1099 Federal Withholding Reporting. Nicolette received her B.A. at Trinity College and her J.D. at Penn State’s Dickinson School of Law. She is a member of the Massachusetts Bar.
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