Tax Reporting - MA
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Massachusetts Annual and Quarterly Reporting#

What's New for Tax Year 2011#

There are no file format changes in wage reporting for the state of Massachusetts in tax year 2011.

However, the following file format changes in the standard EFW2 file are noted in the SSA bulletin which may affect clients using the standard EFW2 format to report wages to the state:

Set Up#

This document contains abbreviated set up requirement for the state of Massachusetts only, please refer to the general document (US_Annual_Qtrly_Reporting_GEN) for other setup procedure that may also be required.

IDGV - State Registration#

IDGV - State SUI Registration#

State File Procedures#

Annual W2 Wage Reporting – EFW2 File Format#

RPYEU must be run and the following selected to generate Massachusetts state file information:
Report List Filters, Select State:Massachusetts, USA
Parameters, Annual Form Code:(example: use standard form code‘HL$US-W2-2012’)
Parameters, Period Type:Year
Parameters, Period End Date:Year End Date (i.e. 31-Dec-2011)
Parameters, Media Format: State File Format

The Directory and Media File Name parameters must be populated or an output file will not be produced.

State Media Magnetic Media Reporting – EFW2 File Format#

Record Name: Code RA - Transmitter Record #

ColumnDescriptionSource
1-2Record IdentifierConstant "RA"
3-11Submitter’s Employer ID number (EIN)

Numeric only
Derived from IDFDV Field Identifier: ‘SUB-ER-EIN’ (seq 1000)
12-28Personal Identification Number (PIN) and Software Vendor CodeDerived from IDFDV Field Identifier: ‘SUB-PIN-NUMBER’ (seq 1010)

Please note that this field consists of an 8-character PIN code in positions 12-19, a 4-character Software Vendor Code in positions 20-23, and 5 blanks in positions 24-28

Leave Blank for Massachusetts
29Resub IndicatorDerived from IDFDV Field Identifier: ‘SUB-RESUB-IND’ (seq 1020)
30-35Resub WFIDDerived from IDFDV Field Identifier: ‘SUB-RESUB-WFID’ (seq 1030)

Leave Blank for Massachusetts
36-37Software CodeDerived from IDFDV Field Identifier: ‘SUB-SOFTWARE’ (seq 1040)

Leave Blank for Massachusetts
38-94Company NameDerived from IDFDV Field Identifier: ‘SUB-COMP-NAME’ (seq 1050)
95-116Location AddressDerived from IDFDV Field Identifier: ‘SUB-COMP-LOCN’ (seq 1060)
117-138Delivery AddressDerived from IDFDV Field Identifier: ‘SUB-COMP-DELIV’ (seq 1070)
139-160Company CityDerived from IDFDV Field Identifier: ‘SUB-COMP-CITY’ (seq 1080)
161-162Company State AbbreviationDerived from IDFDV Field Identifier: ‘SUB-COMP-STATE’ (seq 1090)
163-167Company ZIP codeDerived from IDFDV Field Identifier: ‘SUB-COMP-ZIP’ (seq 1100)
168-171Company ZIP code extensionDerived from IDFDV Field Identifier: ‘SUB-COMP-ZIP-EXT’ (seq 1110)
172-176Blank
177-199Company Foreign State/ProvinceDerived from IDFDV Field Identifier: ‘SUB-COMP-F-STATE’ (seq 1120)

Leave Blank for Massachusetts
200-214Company Foreign Postal CodeDerived from IDFDV Field Identifier: ‘SUB-COMP-F-POST’ (seq 1130)

Leave Blank for Massachusetts

215-216Company Country CodeDerived from IDFDV Field Identifier: ‘SUB-COMP-COUNTRY’ (seq 1140)

Leave Blank for Massachusetts
217-273Submitter NameDerived from IDFDV Field Identifier: ‘SUB-SUBM-NAME’ (seq 1150)
274-295Submitter Location AddressDerived from IDFDV Field Identifier: ‘SUB-SUBM-LOCN’ (seq 1160)
296-317Submitter Delivery AddressDerived from IDFDV Field Identifier: ‘SUB-SUBM-DELIV’ (seq 1170)
318-339Submitter CityDerived from IDFDV Field Identifier: ‘SUB-SUBM-CITY’ (seq 1180)
340-341Submitter State AbbreviationDerived from IDFDV Field Identifier: ‘SUB-SUBM-STATE’ (seq 1190)
342-346Submitter ZIP codeDerived from IDFDV Field Identifier: ‘SUB-SUBM-ZIP’ (seq 1200)
347-350Submitter ZIP code extensionDerived from IDFDV Field Identifier: ‘SUB-SUBM-ZIP-EXT’ (seq 1210)
351-355Blank
356-378Submitter Foreign State/ProvinceDerived from IDFDV Field Identifier: ‘SUB-SUBM-F-STATE’ (seq 1220)

Leave Blank for Massachusetts
379-393 Submitter Foreign Postal CodeDerived from IDFDV Field Identifier: ‘SUB-SUBM-F-POST’ (seq 1230)

Leave Blank for Massachusetts
394-395Submitter Country CodeDerived from IDFDV Field Identifier: ‘SUB-SUBM-COUNTRY’ (seq 1240)

Leave Blank for Massachusetts
396-422Contact NameDerived from IDFDV Field Identifier: ‘SUB-CONT-NAME’ (seq 1250)
423-437Contact Phone NumberDerived from IDFDV Field Identifier: ‘SUB-CONT-TEL’ (seq 1260)
438-442Contact Phone ExtensionDerived from IDFDV Field Identifier: ‘SUB-CONT-TEL-EXT’ (seq 1270)
443-445Blank
446-485Contact E-mailDerived from IDFDV Field Identifier: ‘SUB-CONT-EMAIL’ (seq 1280)
486-488Blank
489-498Contact FAXDerived from IDFDV Field Identifier: ‘SUB-CONT-FAX’ (seq 1290)
499-512 MABlank

Record Name: Code RE - Employer Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RE"
3-6Tax year CCYYFrom user specified FROM-TO period converted to CCYY
7Agent Indicator CodeDerived from IDFDV Field Identifier: ‘W2-ER-AGENT-IND’ (seq 1500)
8-16Employer/Agent EINSystem derived applicable Federal reporting EIN, from IDGV or IDGR
17-25Agent for EINDerived from IDFDV Field Identifier: ‘W2-ER-FOR-EIN’ (seq 1510)
26Terminating Business IndicatorDerived from IDFDV Field Identifier: ‘W2-ER-TERM-BUS’ (seq 1520)
27-30Establishment NumberDerived from IDFDV Field Identifier: ‘W2-ER-ESTAB’ (seq 1530)

Leave Blank for Massachusetts
31-39Other EINDerived from IDFDV Field Identifier: ‘W2-ER-OTHER-EIN’ (seq 1540)
40-96Employer NameDerived from IDFDV Field Identifier: ‘W2-ER-NAME’ (seq 2010)
97-118Employer Location AddressDerived from IDFDV Field Identifier: ‘W2-ER-LOCN-ADDR’ (seq 2020)
119-140Employer Delivery AddressDerived from IDFDV Field Identifier: ‘W2-ER-DELIV-ADDR’ (seq 2030)
141-162Employer CityDerived from IDFDV Field Identifier: ‘W2-ER-CITY’ (seq 2040)
163-164Employer State AbbreviationDerived from IDFDV Field Identifier:: ‘W2-ER-STATE’ (seq 2050)
165-169Employer ZIP CodeDerived from IDFDV Field Identifier: ‘W2-ER-ZIP’ (seq 2060)
170-173Employer ZIP Code ExtensionDerived from IDFDV Field Identifier: ‘W2-ER-ZIP-EXT’ (seq 2070)
174-174Kind of EmployerDerived from IDFDV Field Identifier: ‘W2-KIND-OF-EMPLOYER’ (seq 2120)
175-178Blank
179-218 MABlank
219Employment CodeFrom IDGR ‘W2 Employment Type’ or IPRLU FICA and Medicare method

If IPRLU.FICA method = "Do not calculate" and MEDICARE method is NOT "Do Not Calculate" then the employee is classified as Employment Type ‘Q’ for W2 reporting, otherwise the W2 Type of employment is derived from IDGR

A set of code RE, RW/RO/RS, RT/RU records will be generated for different types of employment
220Tax Jurisdiction CodeDerived from IDFDV Field Identifier: ‘W2-ER-TAX-JURIS’ (seq 2110)

If Identifier is not specified, this will be filled with blanks

Leave Blank for Massachusetts
221Third-Party Sick Pay IndicatorDerived from IDFDV Field Identifier: ‘SUB-3RD-PARTY-SICK’ (seq 1480)

If Identifier is not specified, this will be filled with blanks

Leave Blank for Massachusetts
222-512 MABlank

Record Name: Code RS - State Wage Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RS"
3-4State Code

Numeric Code, use ‘25’ for Massachusetts
5-9 MABlank
10-18Social Security NumberDerived from IDFDV Field Identifier: ‘W2-EE-SSN’ (seq 2500)

If an invalid SSN is encountered, this field is entered with zeroes
19-33Employee First NameDerived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
34-48Employee Middle Name or InitialDerived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
49-68Employee Last NameDerived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
69-72Employee SuffixDerived from IDFDV Field Identifier: ‘W2-EE-SUFFIX’ (seq 2540)
73-94Employee Location AddressDerived from IDFDV Field Identifier: ‘W2-EE-LOCN-ADDR’ (seq 2600)
95-116Employee Delivery AddressDerived from IDFDV Field Identifier: ‘W2-EE-DELIV-ADDR’ (seq 2610)
117-138Employee CityDerived from IDFDV Field Identifier: ‘W2-EE-CITY’ (seq 2620)
139-140Employee State AbbreviationDerived from IDFDV Field Identifier: ‘W2-EE-STATE’ (seq 2630)
141-145Employee ZIP CodeDerived from IDFDV Field Identifier: ‘W2-EE-ZIP’ (seq 2640)
146-149Employee ZIP Code ExtensionDerived from IDFDV Field Identifier: ‘W2-EE-ZIP-EXT’ (seq 2650)
150-247 MABlank
248-267State Employer Account NumberDerived from IDFDV Field Identifier: ‘W2-STATE-REGIST’ for the reporting State

When RPYEU is run, if the Media Format = ‘State SUI File Format’, then this field contains the SUI Registration Number from IDGV for the SUI Registration of the state

Leave blank for Massachusetts
268-273Blank
274-275State code, appropriate FIPS postal numeric codeDerived from the State being reported

e.g. Massachusetts numeric code is "25"
276-286State Taxable WagesDerived from IDFDV Field Identifier: ‘W2-ST-WAGE-HOME’(7020) and ‘W2-ST-WAGE-WORK’ (7030)
287-297State Income Tax WithheldDerived from IDFDV Field Identifier: ‘W2-ST-TAX-HOME’ (7040) and ‘W2-ST-TAX-WORK’ (7050)
298-512 MABlank
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#

ColumnDescriptionSource
1-2Record IdentifierConstant "RT"
3-9Number of RS Records

Total number of code "RS" records reported since last code "RE" record
10-24 MATotal state taxable wages
25-39 MATotal state income tax withheld
40-512 MABlank

Quarterly UI Wage Reporting – ICESA Format#

RPYEU must be run and the following selected to generate Massachusetts state file information:

Quarterly UI Wage Magnetic Media Reporting - ICESA Format#

Please note that the following ‘Not Required’ fields may or may not always contain blanks. Note: Columns marked with MA indicates it is a Massachusetts specific requirement which is not the standard record format.

Record Name: Code A - Transmitter Record #

ColumnDescriptionSource
1-1Record IdentifierConstant ‘A’
2-5 MABlank
6-14Transmitter’s Federal EIN

Enter only numeric characters; omit hyphens, prefixes and suffixes
Derived from IDFDV Field Identifier: ‘TRAN EIN’
15-23 MABlank
24-73Transmitter Name

The transmitter name of the organization submitting the file
Derived from IDFDV Field Identifier: ‘TRAN NAME’
74-113Transmitter Street Address

The street address of the organization submitting the file
Derived from IDFDV Field Identifier: ‘TRAN ADDRESS’
114-138Transmitter City

The city of the organization submitting the file
Derived from IDFDV Field Identifier: ‘TRAN CITY’
139-140Transmitter State

The standard two character FIPS postal abbreviation
Derived from IDFDV Field Identifier: ‘TRAN STATE’
141-153Blank
154-158Transmitter ZIP Code

A valid ZIP code
Derived from IDFDV Field Identifier: ‘TRAN ZIP CODE’
159-163Transmitter ZIP Code extension

Use this field as necessary for the four digit extension of ZIP code. Include hyphen in position 159
Derived from IDFDV Field Identifier:‘TRAN ZIP EXTN’ (include ‘-‘ in position 159)
164-275 MABlank

Record Name: Code E - Employer Record #

ColumnDescriptionSource

1-1Record IdentifierConstant ‘E’

2-5 MABlank

6-14Federal EIN

Enter only numeric characters
- Derived from the IDGV State SUI Registration

15-16 MA - Filing Entity Code - 2-digit numeric, specifying the entity, if applicable.

17 MA - Reporting Quarter - Calendar quarter in which wages are being reported.

18-19 MA - Reporting Year. - Enter the year for which the report is being prepared (i.e. 2003=’03’)

20-23 MA|Blank|

24-73 - Employer Name. - Enter the first 50 positions of the employer’s name exactly as registered with the state UI agency - Derived from the Entity

74-113 - Employer Street Address - Enter the street address of the Employer - Derived from the Entity Location

114-138 - Employer City - Enter the city of employer’s mailing address - Derived from the Entity Location

139-148 - Employer State - Enter the standard two character FIPS postal abbreviation of the employer’s address - Derived from the Entity Location

149-153 - ZIP code extension - Enter four digit extension of ZIP code, including the hyphen in position 149. - Derived from the Entity Location

154-158 - ZIP code. - Enter a valid ZIP code - Derived from the Entity Location.

159-159 MA - Name Code. - Constant ‘S’, to indicate that Last Name appears first in the Employee Name field.

160-168 MA - Not Required. - Enter Blanks.

169-170 MA - State Identifier Code. - Enter the state FIPS postal numeric code for the state to which wages are being reported. - Enter ‘25’ for Commonwealth of Massachusetts

171-275 MA|Blank|

Record Name: Code S – Employee Wage Record #

ColumnDescriptionSource

1-1 - Record Identifier. - Constant ‘S’

2-10 - Social Security Number - Employee’s social security number; if not known, enter ‘I’ in position 2 and blanks in position 3-10

-30 MAEmployee Last Name
31-42 MAEmployee First Name

43-43 MAEmployee Initial

44-45 MAState Code

Not Required by the state of Massachusetts

46-46 MA - Adjustment Code. - enter ‘0’ to indicate original submission.

47-49 MA|Blank|

50-63 MA - State Quarterly Gross Wages. - Enter state gross wages.

64-77 MA - Total State Quarterly Wages subject to unemployment taxes. - Not Required.

78-131 MA - Other State Wages. - Not Required.

132-134 MA - Hours Worked. - Hours worked during the reporting period. No decimal allowed.

135-142 MA|Blank|

143-146 MA - Taxing Entity Code. - Not Required.

147-154 MA - State Unemployment Insurance Employer Account Number. - Enter

155-161 MA|Blank|

162-165 MA - Unit/Division Location (plant code). -

166-176 MA|Blank|

177-190 MATotal State Taxable Wages
191-204 MAState Income Tax Withheld

205-209 MA - Various. - Not Required.

210-210 MA - Officer Code. - default value is ‘0’.

211-211 MA - Wage Plan Code. - Not Required

212-212 MA - 12th of the month employment indicator – month 1

Enter ‘1’ if employee works on the 12th day of the 1st month if the reporting period|

213-213 MA - 12th of the month employment indicator – month 2

Enter ‘1’ if employee works on the 12th day of the 2nd month if the reporting period|

214-214 MA - 12th of the month employment indicator – month 3

Enter ‘1’ if employee works on the 12th day of the 3rd month if the reporting period|

215-220 MA - Reporting Quarter and Year. - Enter 032012 for January-March 2012.

221-232 MANot Required
233-275 MABlank

Record Name: Code T - Total Record #

ColumnDescriptionSource

1-1 - Record Identifier. - Constant ‘T’

2-8 - Total Number of Employees. - The total number of ‘S’ records since the last ‘E’ record

9-34 MA - Not Required - Enter blanks

35-47 MA - State QTR Unemployment Insurance Total Wages for employer. - QTR wages subject to state unemployment taxes. Total of this field on all ‘S’ records since the last ‘E’ record.

48-275 MA|Blank|


Notes#

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