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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 Massachusetts state magnetic media file for State of Massachusetts 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,

• 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

The Massachusetts Division of Unemployment Assistance accepts the filing of Quarterly UI wages via magnetic media using the ICESA format.

• The only required record for UI wage reporting is Codes S.

The State of Massachusetts requires to file the Massachusetts 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. Specific to the State of Massachusetts)#

Column	Description	Source
1-2	Record Identifier	Constant "RA"
3-11	Submitter’s Employer ID Number (EIN)	Required. Derived from the ‘SUB-ER-EIN’ IDFDV Field Identifier (seq 1000). Numeric only.
12-19	User Identification (User ID)	Required. Enter the eight-character BSO User ID assigned to the employee who is attesting to the accuracy of this file.
20-23	Software Vendor Code	Enter 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.
24-28	Blank	Fill with blanks. Reserved for SSA use.
29	Resub Indicator	Enter "1" if this file is being resubmitted. Otherwise, enter "0" (zero).
30-37 MA	Blank	Fill with blanks
38-94	Company Name	Enter the Company Name. Left justify and fill with blanks.
95-116	Location Address	Enter the company's location address (Attention, Suite, Room Number, etc). Left justify and fill with blanks
117-138	Delivery Address	Enter the company's delivery address (Street or Post Office Box). Example: 123 Main Street. Left justify and fill with blanks
139-160	City	Enter the company's city. Left justify and fill with blanks
161-162	State Abbreviation	Enter the company's State abbreviation. Use a postal abbreviation. For a foreign address, fill with blanks
163-167	ZIP Code	Enter the company's ZIP code. For a foreign address, fill with blanks
168-171	ZIP Code Extension	Enter the company's four-digit extension of the ZIP code. If not applicable, fill with blanks
172-176	Blank	Fill with blanks.
177-199	Foreign State/Province	If applicable, enter the company's foreign State/Province. Left justify and fill with blanks. Otherwise, fill with blanks.
200-214	Foreign Postal Code	If applicable, enter the company's foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks.
215-216	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.
217-273	Submitter Name	Required. Enter the name of the organization's submitter to receive notification if this file cannot be processed. Left Justify and fill with blanks. Derived from the ‘SUB-SUBM-NAME’ IDFDV Field Identifier (seq 1150).
274-295	Submitter Location Address	Enter 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).
296-317	Submitter Delivery Address	Required. 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).
318-339	Submitter City	Required. Enter the submitter's city. Left justify and fill with blanks. Derived from the ‘SUB-SUBM-CITY’ IDFDV Field Identifier (seq 1180).
340-341	Submitter State Abbreviation	Required. 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).
342-346	Submitter ZIP Code	Required. Enter the submitter's ZIP Code. For a foreign address, fill with blanks. Derived from the ‘SUB-SUBM-ZIP’ IDFDV Field Identifier (seq 1200).
347-350	Submitter ZIP Code extension	Enter 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).
351-355	Blank	Fill with blanks.

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.

356-378	Foreign State/Province	If applicable, enter the submitter's foreign State/Province. Left justify and fill with blanks. Otherwise, fill with blanks.
379-393	Foreign Postal Code	If applicable, enter the submitter's foreign Postal Code. Left justify and fill with blanks. Otherwise, fill with blanks.
394-395	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.
396-422	Contact Name	Required. 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).
423-437	Contact Phone Number	Required. 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).
438-442	Contact Phone Extension	Enter the contact's telephone extension. Left justify and fill with blanks. Derived from the ‘SUB-CONT-TEL-EXT’ IDFDV Field Identifier (seq 1270).
443-445	Blank	Fill with blanks.
446-485	Contact E-mail	Enter the contact's e-mail address. Derived from the ‘SUB-CONT-EMAIL’ IDFDV Field Identifier (seq 1280).
486-488	Blank	Fill with blanks.
489-498	Contact Fax	If 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).
499	Blank	Fill with blanks. Reserved for SSA use.
500	Preparer Code	Enter 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.
501-512	Blank	Fill with blanks. Reserved for SSA use.

Record Name: Code RE - Employer Record (Specific to the State of Massachusetts)#

Column	Description	Source
1-2	Record Identifier	Constant "RE"
3-6	Tax Year	Required. Enter the tax year that is being reported, in YYYY formt. 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. Enter the employer's or agent's FEIN 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	Enter '1' if you have terminated your business during this tax year. Otherwise, enter '0' (zero).
27-30 MA	Blank	Fill with blanks.
31-39	Other EIN	For this tax year, if you submitted w-2 data to the Department of Revenue and a different EIN was used from the 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. 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 applicable. 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. Options are: * 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	Enter the employer's foreign State/Province, if applicable. 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. Options are: * 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. Options are: * 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 name. Left justify and fill with blanks.
249-263	Employer Contact Phone Number	Enter the employer's contact telephone number (including area code). Numeric values only 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 number. Numeric values only Do not use any special characters. Left justify and fill with blanks.
269-278	Employer Contact Fax Number	Enter the employer's contact fax number (including area code), if applicable. Otherwise, fill with blanks. Numeric values only Do not use any special characters. For US and US Territories only
279-318	Employer Contact E-Mail	Enter the employer's contact e-mail address.
319-512	Blank	Fill with blanks. Reserved for SSA use.

Record Name: Code RW - Employee Wage Record (Same as the Federal Code RW)#

Record Name: Code RO - Employee Wage Record (Same as the Federal Code RO)#

Record Name: Code RS - State Wage Record (Specific to the State of Massachusetts)#

Column	Description	Source
1-2	Record Identifier	Constant "RS"
3-4	State Code	Enter the appropriate FIPS postal numeric code. Massachusetts numeric code is "25" Derived from the State being reported, from IDFDV sequence 7000
5-9 MA	Blank	Fill with blanks
10-18	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.
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	Enter the total 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	Enter the total 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
338-370 MA	Blank	Fill with blanks
371-381 MA	MAPFML	Employee Contribution for Paid Family and Medical Leave	Enter the employee's total contribution for PFML 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 (Specific to the State of Massachusetts)#

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	Enter the total State taxable wages Derived from the 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 State income tax withheld Derived from the total for all employee records Code RS reported since the last RE record. Right justify and zero fill
40-512 MA	Blank

Record Name: Code RU - Total Record (Same as the Federal Code RU)#

Record Name: Code RV - Total Record (Same as the Federal Code RV)#

Record Name: Code RU - Total Record (Same as the Federal Code RF)#

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 of 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 of 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 of 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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