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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. Optional records are: RW, RO, RU, RF and RV and follow the SSA Specifications for Filing Form W-2
*For UI wage reporting: Codes S is the only required record.

*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|Use standard form code, such as 'HL$US-W2-YYYY'
|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 Magnetic Media Reporting - ICESA Format
The State of Massachusetts only reads the ‘S’ record for 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 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 SSN.  If an invalid SSN is encountered, this field is filled with zeroes \\Omit hyphens \\Derived from the ‘W2-EE-SSN’ [IDFDV] Field Identifier.
|11-30 MA|Employee Last Name|Enter the employee's last name \\Derived from [IDFDV] Field Identifier: ‘W2-EE-LAST-NAME’
|31-42 MA|Employee First Name|Enter the employee's first name \\Derived from [IDFDV] Field Identifier: ‘W2-EE-FIRST-NAME’
|43-43 MA|Employee Initial|Enter the employee's middle initial, if applicable. Leave blank if no middle initial \\Derived from [IDFDV] Field Identifier: ‘W2-EE-MIDDLE’
|44-45 MA|State Code|Not Required by the State of Massachusetts.  Fill with blanks
|46-46 MA|Adjustment Code|Enter the adjustment reason code. \\Valid codes are 1, 2, 3, 4, 5, 6, 7 or 8. 
|47-49 MA|Blank|Fill with blanks
|50-63 MA|State Quarterly Total Gross Wages|Enter the total State quarterly gross wages \\No commas or decimals. \\Right justify and zero fill 
|64-131 MA|Blank|Not required by the State of Massachusetts.  Fill with blanks
|132-134 MA|Hours Worked|Enter the total hours worked during the reporting period.  \\Decimals are not allowed \\Right justify and zero fill 
|135-142 MA|Blank|Not required by the State of Massachusetts. Fill with blanks
|143-146 MA|Blank|Not required by the State of Massachusetts. Fill with blanks
|147-154 MA|State Unemployment Insurance Employer Account Number|Enter the employer's State UI account number
|155-161 MA|Blank|Not required by the State of Massachusetts. Fill with blanks
|162-165 MA|Unit/Division Location (plant code)|Enter the location code (reporting unit) where work is performed.  \\Right justify and zero fill 
|166-176 MA|Blank|Not required by the State of Massachusetts. Fill with blanks
|177-190 MA|Total State Taxable Wages|Enter the total State taxable wages \\No commas or decimals. \\Right justify and zero fill 
|191-204 MA|State Income Tax Withheld|Enter the total State income tax withheld \\No commas or decimals. \\Right justify and zero fill 
|205-209 MA|Various|Not required by the State of Massachusetts. Fill with blanks
|210-210 MA|Officer Code|Defines if the employee is an owner or officer of the organization.  \\Enter '1' if Yes, otherwise enter '0' \\Default value is ‘0’
|211-211 MA|Wage Plan Code|Not required by the State of Massachusetts. Fill with blanks
|212-212 MA|Employment Indicator - Month 1|Enter ‘1’ if the employee covered by UI, worked or received pay for the pay period including the 12th day of the first reporting month \\Total fo all ‘S’ records since the last ‘E’ record
|213-213 MA|Employment Indicator - Month 2|Enter ‘1’ if the employee covered by UI, worked or received pay for the pay period including the 12th day of the second reporting month \\Total fo all ‘S’ records since the last ‘E’ record
|214-214 MA|Employment Indicator - Month 3|Enter ‘1’ if the employee covered by UI, worked or received pay for the pay period including the 12th day of the third reporting month \\Total fo all ‘S’ records since the last ‘E’ record
|215-220 MA|Reporting Quarter and Year|Enter the last month of the quarter number and the year that is being reported, in QQYYYY  Example: 0320YY for January-March 20YY
|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]
[{InsertPage page='Internal.Tax Reporting - MA' default='Click to create a new notes page'}]