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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:

• (W2 File) A new field, 'Kind of Employer' has been added to the RE Employer Record (position 174). This is a required field.
• (W2 File) A new field, 'Cost of Employer-Sponsored Health Coverage' has been added to the RW Employee Record (positions 463-473) and the RT Total Record (positions 295-309).
• (W2 File) A new field, 'Designated Roth Contributions Under a Governmental Section 457(b) Plan' has been added to the RO Employee Record (positions 111-121) and the RU Total Record (positions 145-159)

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#

• The IDGV Definitiontab must be set up for ‘State Registration’ for State/Province: Massachusetts.
• The IDGV Variables tab must be set up for ‘State Registration’ for State/Province: Massachusetts.
• ‘W2 STATE MEDIA FILING’ - Must be ‘02’ to generate MA state magnetic media file for MA state only.

IDGV - State SUI Registration#

• The IDGV Definitiontab must be set up with ‘State SUI Registration’ for State/Province: Massachusetts
• The IDGV Variables tab must be set up with ‘State SUI Registration’ for State/Province: Massachusetts
  • ‘W2 STATE MEDIA FILING’- Must be ‘02’ to generate 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,RT; and for the UI wage reporting: Codes S.
• 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’ 02 – Massachusetts state 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 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 #

Column	Description	Source
1-2	Record Identifier	Constant "RA"
3-11	Submitter’s Employer ID number (EIN) Numeric only	Derived from IDFDV Field Identifier: ‘SUB-ER-EIN’ (seq 1000)
12-28	Personal Identification Number (PIN) and Software Vendor Code	Derived 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
29	Resub Indicator	Derived from IDFDV Field Identifier: ‘SUB-RESUB-IND’ (seq 1020)
30-35	Resub WFID	Derived from IDFDV Field Identifier: ‘SUB-RESUB-WFID’ (seq 1030) Leave Blank for Massachusetts
36-37	Software Code	Derived from IDFDV Field Identifier: ‘SUB-SOFTWARE’ (seq 1040) Leave Blank for Massachusetts
38-94	Company Name	Derived from IDFDV Field Identifier: ‘SUB-COMP-NAME’ (seq 1050)
95-116	Location Address	Derived from IDFDV Field Identifier: ‘SUB-COMP-LOCN’ (seq 1060)
117-138	Delivery Address	Derived from IDFDV Field Identifier: ‘SUB-COMP-DELIV’ (seq 1070)
139-160	Company City	Derived from IDFDV Field Identifier: ‘SUB-COMP-CITY’ (seq 1080)
161-162	Company State Abbreviation	Derived from IDFDV Field Identifier: ‘SUB-COMP-STATE’ (seq 1090)
163-167	Company ZIP code	Derived from IDFDV Field Identifier: ‘SUB-COMP-ZIP’ (seq 1100)
168-171	Company ZIP code extension	Derived from IDFDV Field Identifier: ‘SUB-COMP-ZIP-EXT’ (seq 1110)
172-176	Blank
177-199	Company Foreign State/Province	Derived from IDFDV Field Identifier: ‘SUB-COMP-F-STATE’ (seq 1120) Leave Blank for Massachusetts
200-214	Company Foreign Postal Code	Derived from IDFDV Field Identifier: ‘SUB-COMP-F-POST’ (seq 1130) Leave Blank for Massachusetts

215-216	Company Country Code	Derived from IDFDV Field Identifier: ‘SUB-COMP-COUNTRY’ (seq 1140) Leave Blank for Massachusetts
217-273	Submitter Name	Derived from IDFDV Field Identifier: ‘SUB-SUBM-NAME’ (seq 1150)
274-295	Submitter Location Address	Derived from IDFDV Field Identifier: ‘SUB-SUBM-LOCN’ (seq 1160)
296-317	Submitter Delivery Address	Derived from IDFDV Field Identifier: ‘SUB-SUBM-DELIV’ (seq 1170)
318-339	Submitter City	Derived from IDFDV Field Identifier: ‘SUB-SUBM-CITY’ (seq 1180)
340-341	Submitter State Abbreviation	Derived from IDFDV Field Identifier: ‘SUB-SUBM-STATE’ (seq 1190)
342-346	Submitter ZIP code	Derived from IDFDV Field Identifier: ‘SUB-SUBM-ZIP’ (seq 1200)
347-350	Submitter ZIP code extension	Derived from IDFDV Field Identifier: ‘SUB-SUBM-ZIP-EXT’ (seq 1210)
351-355	Blank
356-378	Submitter Foreign State/Province	Derived from IDFDV Field Identifier: ‘SUB-SUBM-F-STATE’ (seq 1220) Leave Blank for Massachusetts
379-393	Submitter Foreign Postal Code	Derived from IDFDV Field Identifier: ‘SUB-SUBM-F-POST’ (seq 1230) Leave Blank for Massachusetts
394-395	Submitter Country Code	Derived from IDFDV Field Identifier: ‘SUB-SUBM-COUNTRY’ (seq 1240) Leave Blank for Massachusetts
396-422	Contact Name	Derived from IDFDV Field Identifier: ‘SUB-CONT-NAME’ (seq 1250)
423-437	Contact Phone Number	Derived from IDFDV Field Identifier: ‘SUB-CONT-TEL’ (seq 1260)
438-442	Contact Phone Extension	Derived from IDFDV Field Identifier: ‘SUB-CONT-TEL-EXT’ (seq 1270)
443-445	Blank
446-485	Contact E-mail	Derived from IDFDV Field Identifier: ‘SUB-CONT-EMAIL’ (seq 1280)
486-488	Blank
489-498	Contact FAX	Derived from IDFDV Field Identifier: ‘SUB-CONT-FAX’ (seq 1290)
499-512 MA	Blank

Record Name: Code RE - Employer Record#

Column	Description	Source
1-2	Record Identifier	Constant "RE"
3-6	Tax year CCYY	From user specified FROM-TO period converted to CCYY
7	Agent Indicator Code	Derived from IDFDV Field Identifier: ‘W2-ER-AGENT-IND’ (seq 1500)
8-16	Employer/Agent EIN	System derived applicable Federal reporting EIN, from IDGV or IDGR
17-25	Agent for EIN	Derived from IDFDV Field Identifier: ‘W2-ER-FOR-EIN’ (seq 1510)
26	Terminating Business Indicator	Derived from IDFDV Field Identifier: ‘W2-ER-TERM-BUS’ (seq 1520)
27-30	Establishment Number	Derived from IDFDV Field Identifier: ‘W2-ER-ESTAB’ (seq 1530) Leave Blank for Massachusetts
31-39	Other EIN	Derived from IDFDV Field Identifier: ‘W2-ER-OTHER-EIN’ (seq 1540)
40-96	Employer Name	Derived from IDFDV Field Identifier: ‘W2-ER-NAME’ (seq 2010)
97-118	Employer Location Address	Derived from IDFDV Field Identifier: ‘W2-ER-LOCN-ADDR’ (seq 2020)
119-140	Employer Delivery Address	Derived from IDFDV Field Identifier: ‘W2-ER-DELIV-ADDR’ (seq 2030)
141-162	Employer City	Derived from IDFDV Field Identifier: ‘W2-ER-CITY’ (seq 2040)
163-164	Employer State Abbreviation	Derived from IDFDV Field Identifier:: ‘W2-ER-STATE’ (seq 2050)
165-169	Employer ZIP Code	Derived from IDFDV Field Identifier: ‘W2-ER-ZIP’ (seq 2060)
170-173	Employer ZIP Code Extension	Derived from IDFDV Field Identifier: ‘W2-ER-ZIP-EXT’ (seq 2070)
174-174	Kind of Employer	Derived from IDFDV Field Identifier: ‘W2-KIND-OF-EMPLOYER’ (seq 2120)
175-178	Blank
179-218 MA	Blank
219	Employment Code	From 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
220	Tax Jurisdiction Code	Derived 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
221	Third-Party Sick Pay Indicator	Derived 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 MA	Blank

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
10-18	Social Security Number	Derived from IDFDV Field Identifier: ‘W2-EE-SSN’ (seq 2500) If an invalid SSN is encountered, this field is entered with zeroes
19-33	Employee First Name	Derived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
34-48	Employee Middle Name or Initial	Derived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
49-68	Employee Last Name	Derived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
69-72	Employee Suffix	Derived from IDFDV Field Identifier: ‘W2-EE-SUFFIX’ (seq 2540)
73-94	Employee Location Address	Derived from IDFDV Field Identifier: ‘W2-EE-LOCN-ADDR’ (seq 2600)
95-116	Employee Delivery Address	Derived from IDFDV Field Identifier: ‘W2-EE-DELIV-ADDR’ (seq 2610)
117-138	Employee City	Derived from IDFDV Field Identifier: ‘W2-EE-CITY’ (seq 2620)
139-140	Employee State Abbreviation	Derived from IDFDV Field Identifier: ‘W2-EE-STATE’ (seq 2630)
141-145	Employee ZIP Code	Derived from IDFDV Field Identifier: ‘W2-EE-ZIP’ (seq 2640)
146-149	Employee ZIP Code Extension	Derived from IDFDV Field Identifier: ‘W2-EE-ZIP-EXT’ (seq 2650)
150-247 MA	Blank
248-267	State Employer Account Number	Derived 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
268-273	Blank
274-275	State code, appropriate FIPS postal numeric code	Derived from the State being reported e.g. Massachusetts numeric code is "25"
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)
298-512 MA	Blank

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
10-24 MA	Total state taxable wages
25-39 MA	Total state income tax withheld
40-512 MA	Blank

Quarterly UI Wage Reporting – ICESA Format#

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

• The state of Massachusetts only reads the ‘S’ record in UI Wage Reporting.
• The state of MASSACHUSETTS must be selected in the ‘Report List Filters’.
• Annual Form Code – Use the standard supplied form code HL$US-W2-2012. The variables need to be entered in this form code for specific use in the installation.
• The ‘Quarterly Form Code’ must be entered in order to produce the UI wage file in ICESA format.
• Use the supplied form code ‘HL$US-QTR-2012’. The variables need to be entered in this form code for specific use in the installation.
• Period Type:Quarter
• Period End Date:Enter the quarter end date, i.e. 30-Jun-2011
• Media File Type:State SUI File Format
  
  
• If the Directory Name/Media File Name is not supplied, an output file will not be produced.

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 #

Column	Description	Source
1-1	Record Identifier	Constant ‘A’
2-5 MA	Blank
6-14	Transmitter’s Federal EIN Enter only numeric characters; omit hyphens, prefixes and suffixes	Derived from IDFDV Field Identifier: ‘TRAN EIN’
15-23 MA	Blank
24-73	Transmitter Name The transmitter name of the organization submitting the file	Derived from IDFDV Field Identifier: ‘TRAN NAME’
74-113	Transmitter Street Address The street address of the organization submitting the file	Derived from IDFDV Field Identifier: ‘TRAN ADDRESS’
114-138	Transmitter City The city of the organization submitting the file	Derived from IDFDV Field Identifier: ‘TRAN CITY’
139-140	Transmitter State The standard two character FIPS postal abbreviation	Derived from IDFDV Field Identifier: ‘TRAN STATE’
141-153	Blank
154-158	Transmitter ZIP Code A valid ZIP code	Derived from IDFDV Field Identifier: ‘TRAN ZIP CODE’
159-163	Transmitter 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 MA	Blank

Record Name: Code E - Employer Record #

Column	Description	Source

1-1

Record Identifier

Constant ‘E’

2-5 MA

Blank

6-14	Federal 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 #

Column	Description	Source

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 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

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 MA	Total State Taxable Wages
191-204 MA	State 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 MA	Not Required
233-275 MA	Blank

Record Name: Code T - Total Record #

Column	Description	Source

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|

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Notes#

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