Table of Contents
- Massachusetts Annual and Quarterly Reporting
- What's New for Tax Year 2011
- Set Up
- IDGV - State Registration
- IDGV - State SUI Registration
- State File Procedures
- Annual W2 Wage Reporting – EFW2 File Format
- State Media Magnetic Media Reporting – EFW2 File Format
- Record Name: Code RA - Transmitter Record
- Record Name: Code RE - Employer Record
- Record Name: Code RS - State Wage Record
- Record Name: Code RT - Total Record
- Quarterly UI Wage Reporting – ICESA Format
- Quarterly UI Wage Magnetic Media Reporting - ICESA Format
- Record Name: Code S – Employee Wage Record
- Notes
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 (Tax Reporting - US General) for other setup procedure 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 ‘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
- for State Registration of Massachusetts, the IDGV Variable:
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 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 | |
| 11-30 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 | |
| 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 |
