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!!!Massachusetts Annual and Quarterly Reporting
 
!!Set Up
This document contains abbreviated set up requirements for the state of Massachusetts only.  Please refer to the general document ([Tax Reporting - US General]) for other setup procedures that may also be required.

!IDGV - State Registration
*The [IDGV Definition|IDGV#DefinitionTab] tab must be set up for ‘State Registration’ for State/Province: Massachusetts.
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up for ‘State Registration’ for State/Province: Massachusetts.
*‘W2 STATE MEDIA FILING’ - Must be set to ‘02’ to generate the MA state magnetic media file for MA state only.

!IDGV - State SUI Registration
*The [IDGV Definition|IDGV#DefinitionTab] tab must be set up with ‘State SUI Registration’ for State/Province: Massachusetts
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up with ‘State SUI Registration’ for State/Province: Massachusetts
*‘W2 STATE MEDIA FILING’- Must be set to ‘02’ to generate the UI wage magnetic media file for State of Massachusetts.

!!State File Procedures
*The Massachusetts Department of Revenue accepts filing of W-2s via magnetic media using the EFW2 format, and the filing of Quarterly UI wages via magnetic media using the [ICESA] format.
*Records required for the W2 reporting are: Codes RA, RE, RS and RT; and for the UI wage reporting: Codes S.  Optional records are: RW, RO, RU, RF and RV and follow the SSA Specifications for Filing Form W-2

*The State of Massachusetts requires to file the MA state file by itself, therefore [IDGV] must be set up as follows:
**for State Registration of Massachusetts, the IDGV Variable ‘W2 STATE MEDIA FILING’ must be set to 02 – Massachusetts.   The State of Massachusetts requires its own file, do not include other State information in the State file

!Annual W2 Wage Reporting – EFW2 File Format
[RPYEU] must be run with the following parameters and filters defined to generate the Massachusetts State file information:

\\
__RPYEU Report Parameters__
|Annual Form Code|Mandatory.  \\Annual Form Code HL$US-W2-20YY, defined on the IDFDV form. \\NOTE: Always use the current year form code.  __DO NOT__ use a prior year form code as the Identifiers may be obsolete.
|Period Type|Mandatory. Defines the period type.  Enter "Year" for Annual reporting and "Quarter" for quarterly reporting.
|Period End Date|Mandatory.  Defines the end date of the reporting period.
|Media Format|Mandatory.  Defines the Federal file format for SSA reporting (includes 'RW' and 'RS' records).
|Directory Name| Mandatory.  Defines the name of the government Magnetic Media file.  Must be defined or an output file will not be produced
|Media File Name|Mandatory.  Defines the media file name of the data being uploaded.  Must be defined or an output file will not be produced

__RPYEU Report Filters__
|Select State|Massachusetts, USA 

!!State Media Magnetic Media Reporting – EFW2 File Format

!Record Name: Code RA – Transmitter Record (Required)
[{InsertPage page='W2_EFW2_RECORD_RA'}]


!Record Name: Code RE - Employer Record
||Column||Description||Source
|1-2|Record Identifier|Constant "RE"
|3-6|Tax year|Required. Enter the tax year for this report (YYYY). \\ Derived from the user defined FROM-TO period, converted to YYYY.
|7|Agent Indicator Code|If applicable, enter one of the following codes:\\* 1 = 2678 Agent \\* 2 = Common Paymaster \\* 3 = 3504 Agent\\If more than one code applies, use the one that best describes your status as an agent.\\Otherwise, fill with a blank.
|8-16|Employer/Agent EIN|Required. \\ Derived from the applicable Federal reporting EIN, from [IDGV] or [IDGR].
|17-25|Agent for EIN|If "1" was entered in the Agent Indicator Code field (position 7), enter the client-employer's EIN for which you are an Agent.  Otherwise, fill with blanks.
|26|Terminating Business Indicator|If this is the last tax year that W-2s will be filed under this EIN, enter "1".  Otherwise, enter 0 (zero).
|27-30|Establishment Number|For multiple RE (Employer) Records with the same EIN, you can use this field to assign a unique identifier for each RE (Employer) Record.  Otherwise, fill with blanks.
|31-39|Other EIN|For this tax year, if you submitted tax payments to the IRS under Form 941, 943, 944, CT-1 or Schedule H or W2 data to SSA, and a different EIN was used from the EIN in positions 8-16, enter the other EIN.  Otherwise, fill with blanks.
__IMPORTANT NOTE:__ The Employer's Name field (positions 40-96) and the Employer's Address fields (positions 97-173) should normally match the employer name and address under which tax payments were submitted to the IRS under Form 941, 943, 944, 945, CT-1 or Schedule H.
|40-96 MA|Employer Name|Required. If you entered a “1” in position 7, agent Indicator Code field, enter the Employer name associated with the EIN in position 17-25. \\If you entered a “2” in position 7, enter the employer name associated with the EIN in position 8-16. \\If you entered a “blank” in position 7, enter the employer name associated With the EIN in position 8-16.
|97-118|Employer Location Address|Enter the employer's location address (Attention, Suite, Room Number, etc.)  \\Left justify and fill with blanks. \\Derived from the 'W2-ER-LOCN-ADDR' [IDFDV] Field Identifier (seq 2020).
|119-140|Employer Delivery Address|Enter the employer's delivery address (Street or Post Office Box).  \\Left justify and fill with blanks. \\Derived from the 'W2-ER-DELIV-ADDR' [IDFDV] Field Identifier (seq 2030).
|141-162|Employer City|Enter the employer's city.  \\Left justify and fill with blanks.  \\Derived from the 'W2-ER-CITY' [IDFDV] Field Identifier (seq 2040).
|163-164|Employer State Abbreviation|Enter the employer's State or commonwealth/territory. Use a postal abbreviation. \\For a foreign address, fill with blanks. \\Derived from the 'W2-ER-STATE' [IDFDV] Field Identifier (seq 2050).
|165-169|Employer ZIP Code|Enter the employer's ZIP Code.  \\For a foreign address, fill with blanks. \\Derived from the 'W2-ER-ZIP' [IDFDV] Field Identifier (seq 2060).
|170-173|Employer ZIP Code Extension|Enter the employer's four-digit extension of the ZIP code.  If not applicable, fill with blanks.  \\Derived from the 'W2-ER-ZIP-EXT' [IDFDV] Field Identifier (seq 2070).
|174|Kind of Employer|Required. \\ Enter the appropriate kind of employer: \\ \\* F = Federal Government \\* State/local non-501c \\* T = 501c non-government \\* Y = State/local 501c \\* N = None apply \\ \\ __NOTE: Leave blank if the tax jurisdiction Code in position 220 of the RE (Employer) Records is "P" (Puerto Rico).__ \\
|175-178|Blank|Fill with blanks.  Reserved for SSA use.
|179-201|Foreign State/Province|If applicable, enter the employer's foreign State/Province. \\ Left justify and fill with blanks.  Otherwise, fill with blanks.
|202-216|Foreign Postal Code|If applicable, enter the company's foreign postal code.  Left justify and fill with blanks. Otherwise, fill with blanks.
|217-218|Country Code|If one of the following applies, fill with blanks: \\ \\* One of the 50 States of the U.S.A. \\* District of Columbia \\* Military Post Office (MPO) \\* American Samoa \\* Guam \\* Northern Mariana Islands \\* Puerto Rico \\* Virgin Islands \\ \\Otherwise, enter the applicable Country Code.
|219|Employment Code|Required.  \\ Enter the appropriate employment code: \\ \\* A = Agriculture (Form 943)\\* H = Household (Schedule H)\\* M = Military (Form 941) \\* Q = Medicare Qualified Government Employment (Form 941)\\* X = Railroad (CT-1) \\* F = Regular (Form 944)\\* R = Regular (all others) (Form 941).  \\ NOTE: Railroad reporting is not applicable for Puerto Rico and territorial employers. 
|220|Tax Jurisdiction Code|Required. \\ Enter the code that identifies the type of income tax withheld from the employee's earnings: \\ \\* Blank (W-2) \\* V = Virgin Islands (W-2VI) \\* G = Guam (W-2GU) \\* S = American Samoa (W-2AS) \\* N = Northern Mariana Islands (W-2CM) \\* P = Puerto Rico (W-2PR/499R-2)
|221|Third Party Sick Pay Indicator|Enter "1" for a sick pay indicator.  Otherwise, enter "0" (zero).
|222-248|Employer Contact Name|Enter the name of the employer's contact. \\Left justify and fill with blanks.
|249-263|Employer Contact Phone Number|Enter the employer's contact telephone number with numeric values only (including area code).  Do not use any special characters.\\Left justify and fill with blanks.
|264-268|Employer Contact Phone Extension|Enter the employer's contact telephone extension with numeric values only.  Do not use any special characters. \\ Left justify and fill with blanks.
|269-278|Employer Contact Fax Number|If applicable, enter the employer's contact fax number with numeric values only (including area code).  Do not use any special characters. \\Otherwise, fill with blanks. \\ __ For US and US Territories only __
|279-318|Employer Contact E-Mail/Internet|Enter the employer's contact e-mail/internet address.  
|319-512|Blank|Fill with blanks.  Reserved for SSA use.


!Record Name: Code RS - State Wage Record
||Column||Description||Source
|1-2|Record Identifier|Constant "RS"
|3-4|State Code|Numeric Code, use ‘25’ for Massachusetts
|5-9 MA|Blank|Fill with blanks
|10-18|Social Security Number|Enter the employee's SSN.  __If no SSN is available, enter zeros.__ \\Derived from the ‘W2-EE-SSN’ [IDFDV] Field Identifier.
|19-33|Employee First Name|Enter the employee's first name. Left justify and fill with blanks.|Derived from [IDFDV] W2-EE-FIRST-NAME Field Identifier
|34-48|Employee Middle Name or Initial|Enter the employee's middle name or initial, if applicable. Left justify and fill with blanks.|Derived from [IDFDV] Field Identifier: ‘W2-EE-MIDDLE’
|49-68|Employee Last Name|Enter the employee's last name. Left justify and fill with blanks.|Derived from [IDFDV] Field Identifier: ‘W2-EE-LAST-NAME’
|69-72|Employee Suffix|Enter the employee's alphabetical suffix, if applicable. Left justify and fill with blanks.|Derived from [IDFDV] Field Identifier: ‘W2-EE-SUFFIX’
|73-94|Employee Location Address|Enter the employee's location address. Include suite, room number, etc. Left justify and fill with blanks.|Derived from [IDFDV] Field Identifier: ‘W2-EE-LOCN-ADDR’
|95-116|Employee Delivery Address|Enter the employee's delivery address. Left justify and fill with blanks.|Derived from [IDFDV] Field Identifier: ‘W2-EE-DELIV-ADDR’
|117-138|Employee City|Enter the employee's city. Left justify and fill with blanks.|Derived from [IDFDV] Field Identifier: ‘W2-EE-CITY’
|139-140|Employee State Abbreviation|Enter the employee's State postal abbreviation. Left justify and fill with blanks. For a foreign address, fill with blanks.|Derived from [IDFDV] Field Identifier: ‘W2-EE-STATE’
|141-145|Employee ZIP Code|Enter the employee's zip code. For a foreign address, fill with blanks.|Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP’
|146-149|Employee ZIP Code Extension|Enter the employee's four-digit zip code extension. If not applicable, fill with blanks.|Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP-EXT’
|150-273 MA|Blank|Fill with blanks
|274-275|State code|Enter the appropriate FIPS postal numeric code.\\Massachusetts numeric code is "25"|Derived from the State being reported.
|276-286|State Taxable Wages|Derived from [IDFDV] Field Identifier: ‘W2-ST-WAGE-HOME’(7020) and ‘W2-ST-WAGE-WORK’ (7030)
|287-297|State Income Tax Withheld|Derived from [IDFDV] Field Identifier: ‘W2-ST-TAX-HOME’ (7040) and ‘W2-ST-TAX-WORK’ (7050)
|298-337 MA|Blank|Fill with blanks
|338-348 MA|Fica Medicare Tax|Right justify and zero fill
|349-359 MA|Federal Mass Retirement|Right justify and zero fill
|360-370 MA|Federal Mass Wages|Right justify and zero fill
|371-381 MA|MAPFML|Employee contribution for Paid Family and Medical Leave. Right justifY and zero fill.
|382-512 MA|Blank|Fill with blanks

;Multiple Code RS records:Multiple code RS records are generated for an employee if there are applicable county, city or school district tax information to be reported for a state.  In this case, the state wages and tax will be zero for the subsequent code RS records.


!Record Name: Code RT - Total Record
||Column||Description||Source
|1-2|Record Identifier|Constant "RT"
|3-9|Number of RS Records|Total number of code "RS" records reported since last code "RE" record.  Right justify and zero fill
|10-24 MA|Total State Taxable Wages|Total for all employee records Code RS reported on Code RE records.  Right justify and zero fill
|25-39 MA|Total State Income Tax Withheld|Enter the total for all employee records Code RS reported since the last RE record.  Right justify and zero fill
|40-512 MA|Blank|

!Quarterly UI Wage Reporting – ICESA Format
*The state of Massachusetts only reads the ‘S’ record in UI Wage Reporting.
[RPYEU] must be run with the following parameters and filters defined to generate the Massachusetts State file information:

__RPYEU Report Parameters__
|Quarterly Form Code|Mandatory.  Quarterly Form Code HL$US-W2-20YY, defined on the IDFDV form. Must be entered in order to produce the UI wage file in [ICESA] format. \\NOTE: Always use the current year form code.  __DO NOT__ use a prior year form code as the Identifiers may be obsolete.
|Period Type|Mandatory. Defines the period type.  Enter "Quarter" for quarterly reporting.
|Period End Date|Mandatory.  Defines the end date of the reporting period.
|Media Format|Mandatory.  Enter State SUI File Format.  Defines the Federal file format for SSA reporting (includes 'RW' and 'RS' records).
|Directory Name| Mandatory.  Defines the name of the government Magnetic Media file.  Must be defined or an output file will not be produced
|Media File Name|Mandatory.  Defines the media file name of the data being uploaded.  Must be defined or an output file will not be produced

__RPYEU Report Filters__
|Select State|Massachusetts, USA 


!!Quarterly UI Wage Magnetic Media Reporting - ICESA Format
%%information NOTE: The following ‘Not Required’ fields may or may not always contain blanks.  Columns marked with MA indicates it is a Massachusetts specific requirement which is not the standard record format.%%

!Record Name: Code S – Employee Wage Record 
||Column||Description||Source
|1-1|Record Identifier|Constant ‘S’
|2-10|Social Security Number|Enter the Employee’s social security number.  If not known, enter ‘I’ in position 2 and blanks in position 3-10
|11-30 MA|Employee Last Name|
|31-42 MA|Employee First Name|
|43-43 MA|Employee Initial|
|44-45 MA|State Code|Not Required by the State of Massachusetts.  Fill with blanks
|46-46 MA|Adjustment Code|Enter ‘0’ to indicate original submission
|47-49 MA|Blank|
|50-63 MA|State Quarterly Gross Wages|Enter the State gross quarterly wages
|64-77 MA|Total State Quarterly Wages subject to unemployment taxes|Not required by the State of Massachusetts
|78-131	MA|Other State Wages|Not required by the State of Massachusetts. Fill with blanks
|132-134 MA|Hours Worked|Enter total hours worked during the reporting period.  Decimals are not allowed
|135-142 MA|Blank|Not required by the State of Massachusetts. Fill with blanks
|143-146 MA|Taxing Entity Code|Not required by the State of Massachusetts. Fill with blanks
|147-154 MA|State Unemployment Insurance Employer Account Number|
|155-161 MA|Blank|Not required by the State of Massachusetts. Fill with blanks
|162-165 MA|Unit/Division Location (plant code)|
|166-176 MA|Blank|Not required by the State of Massachusetts. Fill with blanks
|177-190 MA|Total State Taxable Wages|
|191-204 MA|State Income Tax Withheld|
|205-209 MA|Various|Not required by the State of Massachusetts. Fill with blanks
|210-210 MA|Officer Code|Default value is ‘0’|
|211-211 MA|Wage Plan Code|Not required by the State of Massachusetts. Fill with blanks
|212-212 MA|12th of the Month Employment Indicator – Month 1|Enter ‘1’ if the employee worked on the 12th day of the 1st month of the reporting period
|213-213 MA|12th of the Month Employment Indicator – Month 2|Enter ‘1’ if the employee worked on the 12th day of the 2nd month of the reporting period
|214-214 MA|12th of the Month Employment Indicator – Month 3|Enter ‘1’ if the employee worked on the 12th day of the 3rd month of the reporting period
|215-220 MA|Reporting Quarter and Year|Enter the quarter (2-digits) and the year (4-digits) that is being reported.  Example: 01YYYY for January-March
|221-232 MA|Not required by the State of Massachusetts.|Fill with blanks
|233-275 MA|Not required by the State of Massachusetts.|Fill with blanks

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![Notes|Edit:Internal.Tax Reporting - MA]
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