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

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 #

ColumnDescriptionSource
1-2Record IdentifierConstant "RA"
3-11Submitter’s Employer ID number (EIN)

Numeric only
Derived from IDFDV Field Identifier: ‘SUB-ER-EIN’ (seq 1000)
12-28Personal Identification Number (PIN) and Software Vendor CodeDerived 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
29Resub IndicatorDerived from IDFDV Field Identifier: ‘SUB-RESUB-IND’ (seq 1020)
30-35Resub WFIDDerived from IDFDV Field Identifier: ‘SUB-RESUB-WFID’ (seq 1030)

Leave Blank for Massachusetts
36-37Software CodeDerived from IDFDV Field Identifier: ‘SUB-SOFTWARE’ (seq 1040)

Leave Blank for Massachusetts
38-94Company NameDerived from IDFDV Field Identifier: ‘SUB-COMP-NAME’ (seq 1050)
95-116Location AddressDerived from IDFDV Field Identifier: ‘SUB-COMP-LOCN’ (seq 1060)
117-138Delivery AddressDerived from IDFDV Field Identifier: ‘SUB-COMP-DELIV’ (seq 1070)
139-160Company CityDerived from IDFDV Field Identifier: ‘SUB-COMP-CITY’ (seq 1080)
161-162Company State AbbreviationDerived from IDFDV Field Identifier: ‘SUB-COMP-STATE’ (seq 1090)
163-167Company ZIP codeDerived from IDFDV Field Identifier: ‘SUB-COMP-ZIP’ (seq 1100)
168-171Company ZIP code extensionDerived from IDFDV Field Identifier: ‘SUB-COMP-ZIP-EXT’ (seq 1110)
172-176Blank
177-199Company Foreign State/ProvinceDerived from IDFDV Field Identifier: ‘SUB-COMP-F-STATE’ (seq 1120)

Leave Blank for Massachusetts
200-214Company Foreign Postal CodeDerived from IDFDV Field Identifier: ‘SUB-COMP-F-POST’ (seq 1130)

Leave Blank for Massachusetts
215-216Company Country CodeDerived from IDFDV Field Identifier: ‘SUB-COMP-COUNTRY’ (seq 1140)

Leave Blank for Massachusetts
217-273Submitter NameDerived from IDFDV Field Identifier: ‘SUB-SUBM-NAME’ (seq 1150)
274-295Submitter Location AddressDerived from IDFDV Field Identifier: ‘SUB-SUBM-LOCN’ (seq 1160)
296-317Submitter Delivery AddressDerived from IDFDV Field Identifier: ‘SUB-SUBM-DELIV’ (seq 1170)
318-339Submitter CityDerived from IDFDV Field Identifier: ‘SUB-SUBM-CITY’ (seq 1180)
340-341Submitter State AbbreviationDerived from IDFDV Field Identifier: ‘SUB-SUBM-STATE’ (seq 1190)
342-346Submitter ZIP codeDerived from IDFDV Field Identifier: ‘SUB-SUBM-ZIP’ (seq 1200)
347-350Submitter ZIP code extensionDerived from IDFDV Field Identifier: ‘SUB-SUBM-ZIP-EXT’ (seq 1210)
351-355Blank
356-378Submitter Foreign State/ProvinceDerived from IDFDV Field Identifier: ‘SUB-SUBM-F-STATE’ (seq 1220)

Leave Blank for Massachusetts
379-393 Submitter Foreign Postal CodeDerived from IDFDV Field Identifier: ‘SUB-SUBM-F-POST’ (seq 1230)

Leave Blank for Massachusetts
394-395Submitter Country CodeDerived from IDFDV Field Identifier: ‘SUB-SUBM-COUNTRY’ (seq 1240)

Leave Blank for Massachusetts
396-422Contact NameDerived from IDFDV Field Identifier: ‘SUB-CONT-NAME’ (seq 1250)
423-437Contact Phone NumberDerived from IDFDV Field Identifier: ‘SUB-CONT-TEL’ (seq 1260)
438-442Contact Phone ExtensionDerived from IDFDV Field Identifier: ‘SUB-CONT-TEL-EXT’ (seq 1270)
443-445Blank
446-485Contact E-mailDerived from IDFDV Field Identifier: ‘SUB-CONT-EMAIL’ (seq 1280)
486-488Blank
489-498Contact FAXDerived from IDFDV Field Identifier: ‘SUB-CONT-FAX’ (seq 1290)
499-512 MABlank

Record Name: Code RE - Employer Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RE"
3-6Tax year CCYYFrom user specified FROM-TO period converted to CCYY
7Agent Indicator CodeDerived from IDFDV Field Identifier: ‘W2-ER-AGENT-IND’ (seq 1500)
8-16Employer/Agent EINSystem derived applicable Federal reporting EIN, from IDGV or IDGR
17-25Agent for EINDerived from IDFDV Field Identifier: ‘W2-ER-FOR-EIN’ (seq 1510)
26Terminating Business IndicatorDerived from IDFDV Field Identifier: ‘W2-ER-TERM-BUS’ (seq 1520)
27-30Establishment NumberDerived from IDFDV Field Identifier: ‘W2-ER-ESTAB’ (seq 1530)

Leave Blank for Massachusetts
31-39Other EINDerived from IDFDV Field Identifier: ‘W2-ER-OTHER-EIN’ (seq 1540)
40-96Employer NameDerived from IDFDV Field Identifier: ‘W2-ER-NAME’ (seq 2010)
97-118Employer Location AddressDerived from IDFDV Field Identifier: ‘W2-ER-LOCN-ADDR’ (seq 2020)
119-140Employer Delivery AddressDerived from IDFDV Field Identifier: ‘W2-ER-DELIV-ADDR’ (seq 2030)
141-162Employer CityDerived from IDFDV Field Identifier: ‘W2-ER-CITY’ (seq 2040)
163-164Employer State AbbreviationDerived from IDFDV Field Identifier:: ‘W2-ER-STATE’ (seq 2050)
165-169Employer ZIP CodeDerived from IDFDV Field Identifier: ‘W2-ER-ZIP’ (seq 2060)
170-173Employer ZIP Code ExtensionDerived from IDFDV Field Identifier: ‘W2-ER-ZIP-EXT’ (seq 2070)
174-174Kind of EmployerDerived from IDFDV Field Identifier: ‘W2-KIND-OF-EMPLOYER’ (seq 2120)
175-178Blank
179-218 MABlank
219Employment CodeFrom 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
220Tax Jurisdiction CodeDerived 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
221Third-Party Sick Pay IndicatorDerived 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 MABlank

Record Name: Code RS - State Wage Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RS"
3-4State Code

Numeric Code, use ‘25’ for Massachusetts
5-9 MABlank
10-18Social Security NumberDerived from IDFDV Field Identifier: ‘W2-EE-SSN’ (seq 2500)

If an invalid SSN is encountered, this field is entered with zeroes
19-33Employee First NameDerived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
34-48Employee Middle Name or InitialDerived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
49-68Employee Last NameDerived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
69-72Employee SuffixDerived from IDFDV Field Identifier: ‘W2-EE-SUFFIX’ (seq 2540)
73-94Employee Location AddressDerived from IDFDV Field Identifier: ‘W2-EE-LOCN-ADDR’ (seq 2600)
95-116Employee Delivery AddressDerived from IDFDV Field Identifier: ‘W2-EE-DELIV-ADDR’ (seq 2610)
117-138Employee CityDerived from IDFDV Field Identifier: ‘W2-EE-CITY’ (seq 2620)
139-140Employee State AbbreviationDerived from IDFDV Field Identifier: ‘W2-EE-STATE’ (seq 2630)
141-145Employee ZIP CodeDerived from IDFDV Field Identifier: ‘W2-EE-ZIP’ (seq 2640)
146-149Employee ZIP Code ExtensionDerived from IDFDV Field Identifier: ‘W2-EE-ZIP-EXT’ (seq 2650)
150-247 MABlank
248-267State Employer Account NumberDerived 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
268-273Blank
274-275State code, appropriate FIPS postal numeric codeDerived from the State being reported

e.g. Massachusetts numeric code is "25"
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)
298-512 MABlank
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 Records

Total number of code "RS" records reported since last code "RE" record
10-24 MATotal state taxable wages
25-39 MATotal state income tax withheld
40-512 MABlank

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 #

ColumnDescriptionSource
1-1Record IdentifierConstant ‘S’
2-10Social Security Number

Employee’s social security number; if not known, enter ‘I’ in position 2 and blanks in position 3-10
11-30 MAEmployee Last Name
31-42 MAEmployee First Name
43-43 MAEmployee Initial
44-45 MAState Code

Not Required by the state of Massachusetts
46-46 MAAdjustment Code

Enter ‘0’ to indicate original submission
47-49 MABlank
50-63 MAState Quarterly Gross Wages

Enter state gross wages
64-77 MATotal State Quarterly Wages subject to unemployment taxes

Not required
78-131 MAOther State Wages

Not required
132-134 MAHours Worked

Hours worked during the reporting period

No decimal allowed
135-142 MABlank
143-146 MATaxing Entity Code

Not required
147-154 MAState Unemployment Insurance Employer Account Number
155-161 MABlank
162-165 MAUnit/Division Location (plant code
166-176 MABlank
177-190 MATotal State Taxable Wages
191-204 MAState Income Tax Withheld
205-209 MAVarious

Not required
210-210 MAOfficer Code

Default value is ‘0’
211-211 MAWage Plan Code

Not required
212-212 MA12th 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 MA12th 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 MA12th 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 MAReporting Quarter and Year

Enter 032012 for January-March 2012
221-232 MANot Required
233-275 MABlank

Notes#

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