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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 tab 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 set to ‘02’ to generate the MA state magnetic media file for MA state only.

IDGV - State SUI Registration#

• The IDGV Definition tab 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 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)#

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#

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#

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