Tax Reporting - MA
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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#

IDGV - State SUI Registration#

State File Procedures#

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 CodeUse standard form code, such as 'HL$US-W2-YYYY'
Period TypeMandatory. Defines the period type. Enter "Year" for Annual reporting and "Quarter" for quarterly reporting.
Period End DateMandatory. Defines the end date of the reporting period.
Media FormatMandatory. 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 NameMandatory. 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)#

State Media Magnetic Media Reporting - SSA EFW2 File Format for Annual and Quarterly Reporting#

Record Name: Code RA - Submitter Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RA"
3-11Submitter’s Employer ID Number (EIN)Required.
Derived from the ‘SUB-ER-EIN’ IDFDV Field Identifier (seq 1000).
Numeric only.
12-19User Identification (User ID)Required.
Enter the eight-character BSO User ID assigned to the employee who is attesting to the accuracy of this file.
20-23Software Vendor CodeEnter the numeric four-digit Software Vendor Identification Code assigned by the National Association of Computerized Tax Processors (NACTP).

If "99 (Off-the-Shelf Software)" is entered in the Software Code field (positions 36-37) enter the Software Vendor Code.
Otherwise, fill with blanks.
24-28BlankFill with blanks. Reserved for SSA use.
29Resub IndicatorEnter "1" if this file is being resubmitted. Otherwise, enter "0" (zero).
30-35Resub Wage File Identifier (WFID)If "1" was entered in Resub Indicator field (position 29), enter the WFID displayed on the notice SSA sent. Otherwise, fill with blanks.
36-37Software CodeEnter "99" to indicate 'Off-the-Shelf Software'
38-94Company NameEnter the Company Name.
Left justify and fill with blanks.
95-116Location AddressEnter the company's location address (Attention, Suite, Room Number, etc).
Left justify and fill with blanks
117-138Delivery AddressEnter the company's delivery address (Street or Post Office Box).
Example: 123 Main Street.
Left justify and fill with blanks
139-160CityEnter the company's city.
Left justify and fill with blanks
161-162State AbbreviationEnter the company's State or commonwealth/territory.
Use a postal abbreviation. For a foreign address, fill with blanks
163-167ZIP CodeEnter the company's ZIP code. For a foreign address, fill with blanks
168-171ZIP Code ExtensionEnter the company's four-digit extension of the ZIP code. If not applicable, fill with blanks
172-176BlankFill with blanks. Reserved for SSA use.
177-199Foreign State/ProvinceIf applicable, enter the company's foreign State/Province.
Left justify and fill with blanks. Otherwise, fill with blanks.
200-214Foreign Postal CodeIf applicable, enter the company's foreign postal code.
Left justify and fill with blanks. Otherwise, fill with blanks.
215-216Country CodeIf 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.
217-273Submitter NameRequired.
Enter the name of the organization's submitter to receive error notification if this file cannot be processed.
Left Justify and fill with blanks.
Derived from the ‘SUB-SUBM-NAME’ IDFDV Field Identifier (seq 1150).
274-295Submitter Location AddressEnter the submitter's location address (Attention, Suite, Room Number, etc.)
Left justify and fill with blanks.
Derived from the ‘SUB-SUBM-LOCN’ IDFDV Field Identifier (seq 1160).
296-317Submitter Delivery AddressRequired.
Enter the submitter's delivery address (Street or Post Office Box).
Left justify and fill with blanks.
Derived from the ‘SUB-SUBM-DELIV’ IDFDV Field Identifier (seq 1170).
318-339Submitter CityRequired.
Enter the submitter's city.
Left justify and fill with blanks.
Derived from the ‘SUB-SUBM-CITY’ IDFDV Field Identifier (seq 1180).
340-341Submitter State AbbreviationRequired.
Enter the submitter's State or commonwealth/territory. Use a postal abbreviation.
For a foreign address, fill with blanks.
Derived from the ‘SUB-SUBM-STATE’ IDFDV Field Identifier (seq 1190).
342-346Submitter ZIP CodeRequired.
Enter the submitter's ZIP Code.
For a foreign address, fill with blanks.
Derived from the ‘SUB-SUBM-ZIP’ IDFDV Field Identifier (seq 1200).
347-350Submitter ZIP Code extensionEnter the submitter's four-digit extension of the ZIP code. If not applicable, fill with blanks.
Derived from the ‘SUB-SUBM-ZIP-EXT’ IDFDV Field Identifier (seq 1210).
351-355BlankFill with blanks. Reserved for SSA use
IMPORTANT NOTE: If using a foreign address, the foreign State/Province (postions 356-378), Foreign Postal Code (positions 379-393) and the Contry Code (positions 394-395) are required to be completed.
356-378Foreign State/ProvinceIf applicable, enter the submitter's foreign State/Province.
Left justify and fill with blanks. Otherwise, fill with blanks.
379-393Foreign Postal CodeIf applicable, enter the submitter's foreign Postal Code.
Left justify and fill with blanks. Otherwise, fill with blanks.
394-395Country CodeIf 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.
396-422Contact NameRequired.
Enter the name of the person to be contacted by SSA concerning processing problems.
Left justify and fill with blanks.
Derived from the ‘SUB-CONT-NAME’ IDFDV Field Identifier (seq 1250).
423-437Contact Phone NumberRequired.
Enter the contact's phone number with numeric valies only (including area code). Do not use any special characters.
Left justify and fill with blanks.

NOTE: It is imperative that the contact's telephone number be entered in the appropriate positions. Failure to include correct and complete submitter contact information may, in some cases, delay the timely processing of your file.

Derived from the ‘SUB-CONT-TEL’ IDFDV Field Identifier (seq 1260).
438-442Contact Phone ExtensionEnter the contact's telephone extension.
Left justify and fill with blanks.
Derived from the ‘SUB-CONT-TEL-EXT’ IDFDV Field Identifier (seq 1270).
443-445BlankFill with blanks. Reserved for SSA use.
446-485Contact E-mail/InternetEnter the contact's e-mail/internet address.
Derived from the ‘SUB-CONT-EMAIL’ IDFDV Field Identifier (seq 1280).
486-488BlankFill with blanks. Reserved for SSA use.
489-498Contact FaxIf applicable, enter the contact's fax number (including area code). Otherwise, fill with blanks.
Derived from the ‘SUB-CONT-FAX’ IDFDV Field Identifier (seq 1290).
499BlankFill with blanks. Reserved for SSA use.
500Preparer CodeEnter one of the following codes to indicate who prepared this file:
* A = Accounting Firm
* L = Self Prepared
* S = Service Bureau
* P = Parent Company
* O = Other

If more than one code applies, use the code that best describes who prepared this file.
501-512BlankFill with blanks. Reserved for SSA use.

Record Name: Code RE - Employer Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RE"
3-6Tax yearRequired. Enter the tax year for this report (YYYY).
Derived from the user defined FROM-TO period, converted to YYYY.
7Agent Indicator CodeIf 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.
8-16Employer/Agent EINRequired.
Derived from the applicable Federal reporting EIN, from IDGV or IDGR.
17-25Agent for EINIf "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.
26Terminating Business IndicatorIf this is the last tax year that W-2s will be filed under this EIN, enter "1". Otherwise, enter 0 (zero).
27-30Establishment NumberFor 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.
31-39Other EINFor 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 MAEmployer NameRequired. 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.
97-118Employer Location AddressEnter 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).
119-140Employer Delivery AddressEnter 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).
141-162Employer CityEnter the employer's city.
Left justify and fill with blanks.
Derived from the 'W2-ER-CITY' IDFDV Field Identifier (seq 2040).
163-164Employer State AbbreviationEnter 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).
165-169Employer ZIP CodeEnter the employer's ZIP Code.
For a foreign address, fill with blanks.
Derived from the 'W2-ER-ZIP' IDFDV Field Identifier (seq 2060).
170-173Employer ZIP Code ExtensionEnter 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).
174Kind of EmployerRequired.
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).
175-178BlankFill with blanks. Reserved for SSA use.
179-201Foreign State/ProvinceIf applicable, enter the employer's foreign State/Province.
Left justify and fill with blanks. Otherwise, fill with blanks.
202-216Foreign Postal CodeIf applicable, enter the company's foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks.
217-218Country CodeIf 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.
219Employment CodeRequired.
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.
220Tax Jurisdiction CodeRequired.
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)
221Third Party Sick Pay IndicatorEnter "1" for a sick pay indicator. Otherwise, enter "0" (zero).
222-248Employer Contact NameEnter the name of the employer's contact.
Left justify and fill with blanks.
249-263Employer Contact Phone NumberEnter 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.
264-268Employer Contact Phone ExtensionEnter the employer's contact telephone extension with numeric values only. Do not use any special characters.
Left justify and fill with blanks.
269-278Employer Contact Fax NumberIf 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
279-318Employer Contact E-Mail/InternetEnter the employer's contact e-mail/internet address.
319-512BlankFill with blanks. Reserved for SSA use.

Record Name: Code RS - State Wage Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RS"
3-4State CodeNumeric Code, use ‘25’ for Massachusetts
5-9 MABlankFill with blanks
10-18Social Security NumberEnter the employee's SSN. If no SSN is available, enter zeros.
Derived from the ‘W2-EE-SSN’ IDFDV Field Identifier.
19-33Employee First NameEnter the employee's first name. Left justify and fill with blanks.
Derived from IDFDV W2-EE-FIRST-NAME Field Identifier
34-48Employee Middle Name or InitialEnter the employee's middle name or initial, if applicable. Left justify and fill with blanks.
Derived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’
49-68Employee Last NameEnter the employee's last name. Left justify and fill with blanks.Derived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’
69-72Employee SuffixEnter the employee's alphabetical suffix, if applicable. Left justify and fill with blanks.
Derived from IDFDV Field Identifier: ‘W2-EE-SUFFIX’
73-94Employee Location AddressEnter 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’
95-116Employee Delivery AddressEnter the employee's delivery address. Left justify and fill with blanks.
Derived from IDFDV Field Identifier: ‘W2-EE-DELIV-ADDR’
117-138Employee CityEnter the employee's city. Left justify and fill with blanks.
Derived from IDFDV Field Identifier: ‘W2-EE-CITY’
139-140Employee State AbbreviationEnter 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’
141-145Employee ZIP CodeEnter the employee's zip code. For a foreign address, fill with blanks.
Derived from IDFDV Field Identifier: ‘W2-EE-ZIP’
146-149Employee ZIP Code ExtensionEnter 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 MABlankFill with blanks
274-275State codeEnter the appropriate FIPS postal numeric code.
Massachusetts numeric code is "25".
Derived from the State being reported.
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)
298-337 MABlankFill with blanks
338-348 MAFica Medicare TaxRight justify and zero fill
349-359 MAFederal Mass RetirementRight justify and zero fill
360-370 MAFederal Mass WagesRight justify and zero fill
371-381 MAMAPFMLEmployee contribution for Paid Family and Medical Leave.
Right justifY and zero fill.
382-512 MABlankFill 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#

ColumnDescriptionSource
1-2Record IdentifierConstant "RT"
3-9Number of RS RecordsTotal number of code "RS" records reported since last code "RE" record. Right justify and zero fill
10-24 MATotal State Taxable WagesTotal for all employee records Code RS reported on Code RE records. Right justify and zero fill
25-39 MATotal State Income Tax WithheldEnter the total for all employee records Code RS reported since the last RE record. Right justify and zero fill
40-512 MABlank

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 CodeMandatory. 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 TypeMandatory. Defines the period type. Enter "Quarter" for quarterly reporting.
Period End DateMandatory. Defines the end date of the reporting period.
Media FormatMandatory. 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 NameMandatory. 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#

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 #

ColumnDescriptionSource
1-1Record IdentifierConstant ‘S’
2-10Social Security NumberEnter 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 MAEmployee Last NameEnter the employee's last name
Derived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’
31-42 MAEmployee First NameEnter the employee's first name
Derived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’
43-43 MAEmployee InitialEnter the employee's middle initial, if applicable. Leave blank if no middle initial
Derived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’
44-45 MAState CodeNot Required by the State of Massachusetts. Fill with blanks
46-46 MAAdjustment CodeEnter the adjustment reason code.
Valid codes are 1, 2, 3, 4, 5, 6, 7 or 8.
47-49 MABlankFill with blanks
50-63 MAState Quarterly Total Gross WagesEnter the total State quarterly gross wages
No commas or decimals.
Right justify and zero fill
64-131 MABlankNot required by the State of Massachusetts. Fill with blanks
132-134 MAHours WorkedEnter the total hours worked during the reporting period.
Decimals are not allowed
Right justify and zero fill
135-142 MABlankNot required by the State of Massachusetts. Fill with blanks
143-146 MABlankNot required by the State of Massachusetts. Fill with blanks
147-154 MAState Unemployment Insurance Employer Account NumberEnter the employer's State UI account number
155-161 MABlankNot required by the State of Massachusetts. Fill with blanks
162-165 MAUnit/Division Location (plant code)Enter the location code (reporting unit) where work is performed.
Right justify and zero fill
166-176 MABlankNot required by the State of Massachusetts. Fill with blanks
177-190 MATotal State Taxable WagesEnter the total State taxable wages
No commas or decimals.
Right justify and zero fill
191-204 MAState Income Tax WithheldEnter the total State income tax withheld
No commas or decimals.
Right justify and zero fill
205-209 MAVariousNot required by the State of Massachusetts. Fill with blanks
210-210 MAOfficer CodeDefines if the employee is an owner or officer of the organization.
Enter '1' if Yes, otherwise enter '0'
Default value is ‘0’
211-211 MAWage Plan CodeNot required by the State of Massachusetts. Fill with blanks
212-212 MAEmployment Indicator - Month 1Enter ‘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 MAEmployment Indicator - Month 2Enter ‘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 MAEmployment Indicator - Month 3Enter ‘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 MAReporting Quarter and YearEnter the last month of the quarter number and the year that is being reported, in QQYYYY Example: 0320YY for January-March 20YY
221-232 MANot required by the State of Massachusetts. Fill with blanks
233-275 MANot required by the State of Massachusetts. Fill with blanks

Notes#

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