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 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. Specific to the State of Massachusetts)#

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).
30-37 MABlankFill with blanks
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 abbreviation.
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.
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 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.
IMPORTANT NOTE: If using a foreign address, the foreign State/Province (positions 356-378), Foreign Postal Code (positions 379-393) and the Country 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 (including area code).
Numeric values only . 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.
446-485Contact E-mailEnter the contact's e-mail address.
Derived from the ‘SUB-CONT-EMAIL’ IDFDV Field Identifier (seq 1280).
486-488BlankFill with blanks.
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 (Specific to the State of Massachusetts)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RE"
3-6Tax YearRequired. Enter the tax year that is being reported, in YYYY formt.
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. Enter the employer's or agent's FEIN
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 IndicatorEnter '1' if you have terminated your business during this tax year. Otherwise, enter '0' (zero).
27-30 MABlankFill with blanks.
31-39Other EINFor 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 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. 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 applicable. 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. 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).
175-178BlankFill with blanks. Reserved for SSA use.
179-201Foreign State/ProvinceEnter the employer's foreign State/Province, if applicable.
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. 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.
220Tax Jurisdiction CodeRequired. 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)
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 name.
Left justify and fill with blanks.
249-263Employer Contact Phone NumberEnter the employer's contact telephone number (including area code).
Numeric values only
Do not use any special characters.
Left justify and fill with blanks.
264-268Employer Contact Phone ExtensionEnter the employer's contact telephone extension number.
Numeric values only
Do not use any special characters.
Left justify and fill with blanks.
269-278Employer Contact Fax NumberEnter 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
279-318Employer Contact E-MailEnter the employer's contact e-mail address.
319-512BlankFill with blanks. Reserved for SSA use.

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

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

Record Name: Code RW - Employee Wage Record #

ColumnDescriptionSource
1-2Record IdentifierConstant "RW"
3-11Social Security NumberRequired.
Enter the employee's SSN.
If an invalid SSN is encountered, this field is filled with zeros.
Derived from the ‘W2-EE-SSN’ (seq 2500) IDFDV Field Identifier.
12-26Employee First NameRequired.
Enter the employee's first name.
Left justify and fill with blanks.
Derived from the ‘W2-EE-FIRST-NAME’ (seq 2510) IDFDV Field Identifier.
27-41Employee Middle Name or InitialIf applicable, enter the employee's middle name or initial.
Left Justify and fill with blanks. Otherwise, fill with blanks.
Derived from the ‘W2-EE-MIDDLE’ (seq 2520) IDFDV Field Identifier.
42-61Employee Last NameRequired.
Enter the employee's last name.
Left justify and fill with blanks.
Derived from the ‘W2-EE-LAST-NAME’ (seq 2530) IDFDV Field Identifier.
62-65Employee SuffixIf applicable, enter the employee's alphabetic suffix.
Left justify and fill with blanks. Otherwise, fill with blanks.
Derived from the ‘W2-EE-SUFFIX’ (seq 2540) IDFDV Field Identifier.
66-87Employee Location AddressEnter the employee's location address (Attention, Suite, Room Number, etc.)
Left justify and fill with blanks.
Derived from the ‘W2-EE-LOCN-ADDR’ (seq 2600) IDFDV Field Identifier.
88-109Employee Delivery AddressEnter the employee's delivery address (Street or Post Office Box).
Left justify and fill with blanks.
Derived from the ‘W2-EE-DELIV-ADDR’ (seq 2610) IDFDV Field Identifier.
110-131Employee CityEnter the employee's City.
Left justify and fill with blanks.
Derived from the ‘W2-EE-CITY’ (seq 2620) IDFDV Field Identifier.
132-133Employee State AbbreviationEnter the employee's State or commonwealth/territory.
For a foreign address, fill with blanks.
Derived from the ‘W2-EE-STATE’ (seq 2630) IDFDV Field Identifier.
134-138Employee ZIP CodeEnter the employee's ZIP code.
For a foreign address, fill with blanks.
Derived from the ‘W2-EE-ZIP’ (seq 2640) IDFDV Field Identifier.
139-142Employee ZIP Code ExtensionEnter the employee's four-digit ZIP code extension.
If not applicable, fill with blanks.
Derived from the ‘W2-EE-ZIP-EXT’ (seq 2650) IDFDV Field Identifier.
143-147BlankFill with blanks. Reserved for SSA use.
148-170Employee Foreign State/ProvinceIf applicable, enter the employee's foreign State/Province.
Left justify and fill with blanks. Otherwise, fill with blanks.
Derived from the ‘W2-EE-F-STATE’ (seq 2660) IDFDV Field Identifier.
171-185Employee Foreign Postal CodeIf applicable, enter the employee's foreign postal code.
Left justify and fill with blanks. Otherwise, fill with blanks.
Derived from the ‘W2-EE-F-POSTAL’ (seq 2670) IDFDV Field Identifier.
186-187Employee Country 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.
Derived from the ‘W2-EE-COUNTRY’ (seq 2680) IDFDV Field Identifier.
188-198Wages, Tips and Other CompensationNo negative amounts.
Right justify and zero fill.
Derived from the ‘W2-FIT-WAGE’ (seq 3000) IDFDV Field Identifier.
Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees.
199-209Federal Income Tax WithheldNo negative amounts.
Right justify and zero fill.
Derived from the ‘W2-FIT-TAX’ (seq 3010) IDFDV Field Identifier.
Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees.
210-220Social Security WagesZero fill if the Employment Code reported in position 219 of the preceding RE (Employer) Record is 'Q-MGQE' or 'X-Railroad'.

If Employment Code is 'H-Household' and the tax year is 1994 or later, the sum of this field and the Social Security Tips field must be equal to or greater than the annual Household minimum for the tax year being reported. Otherwise, reports zeros.

The sum of this field and the Social Security Tips field should not exceed the annual maximum Social Security wage base for the tax year being reported.

No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-SSN-WAGE’ (seq 3020) IDFDV Field Identifier.
221-231Social Security Tax WithheldZero fill if the Employment Code reported in position 219 of the preceeding RE (Employer_ Record is 'Q-MGQE' or 'X-Railroad'.

If the Employement Code is not 'Q-MGQE' or 'X-Railroad' and the amount in this field is greater than zero, then the Social Security Wages field and/or the Social Security Tips field must be greater than zero.

No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-SSN-TAX’ (seq 3030) IDFDV Field Identifier.
232-242Medicare Wages and TipsZero fill if the Employment Code reported in position 219 of the preceding RE (Employer) Record is 'X-Railroad'.

If Employment Code is 'H-Household' and the tax year is 1994 or later, this field must be equal to or greater than the annual Household minimum for the tax year being reported. Otherwise, fill with zeros.

No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-MEDI-WAGE’ (seq 3040) IDFDV Field Identifier.
243-253Medicare Tax WithheldZero fill if the Employment Code reported in position 219 of the preceding RE (Employer) Record is 'X-Railroad'.

No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-MEDI-TAX’ (seq 3050) IDFDV Field Identifier.
254-264Social Security TipsZero fill if the Employment Code reported in position 219 of the preceding RE (Employer) Record is 'Q-MGQE' or 'X-Railroad'.

The sum of this field and the Social Security Wages field should not exceed the annual maximum Social Security wage base for the tax year being reported. Otherwise, reports zeros.

If Employment Code is 'H-Household' and the tax year is 1994 or later, the sum of this field and the Social Security Wages field must be equal to or greater than the annual Household minimum for the tax year being reported. Otherwise, report zeros.

No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-SSN-TIP’ (seq 3060) IDFDV Field Identifier.
265-275BlankFill with blanks. Reserved for SSA use.
276-286Dependent Care BenefitsNo negative amounts.
Right justify and zero fill.
Derived from the ‘W2-DEP-CARE’ (seq 3090) IDFDV Field Identifier.
Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees.
287-297Deferred Compensation Contributions to Section 401(k) (Code D)No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-CODE-D’ (seq 4030) IDFDV Field Identifier.
Does not apply to Puerto Rico employees.
298-308Deferred Compensation Contributions to Section 403(b) (Code E)No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-CODE-E’ (seq 4040) IDFDV Field Identifier.
Does not apply to Puerto Rico employees.
309-319Deferred Compensation Contributions to Section 408(k)(6) (Code F)No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-CODE-F’ (seq 4050) IDFDV Field Identifier.
Does not apply to Puerto Rico employees.
320-330Deferred Compensation Contributions to Section 457(b) (Code G)No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-CODE-G’ (seq 4060) IDFDV Field Identifier.
Does not apply to Puerto Rico employees.
331-341Deferred Compensation Contributions to Section 501(c)(18)(D) (Code H)No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-CODE-H’ (seq 4070) IDFDV Field Identifier.
Does not apply to Puerto Rico employees.
342-352BlankFill with blanks. Reserved for SSA use.
353-363Nonqualified Plan Section 457 Distributions or ContributionsNo negative amounts.
Right justify and zero fill.
Derived from the ‘W2-NQUAL-457’ (seq 3102) IDFDV Field Identifier.
Does not apply to Puerto Rico employees.
364-374Employer Contributions to a Health Savings Account (Code W)No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-CODE-W’ (seq 4190) IDFDV Field Identifier.
Does not apply to Puerto Rico or Northern Mariana Islands employees.
375-385Nonqualified Plan Not Section 457 Distributions or ContributionsNo negative amounts.
Right justify and zero fill.
Derived from the ‘W2-NQUAL-N457’ (seq 3104) IDFDV Field Identifier.
Does not apply to Puerto Rico employees.
386-396Nontaxable Combat Pay (Code Q)No negative amounts.
Right justify and zero fill.
Does not apply to Puerto Rico or Northern Mariana Islands employees.
397-407BlankFill with blanks. Reserved for SSA use.
408-418Employer Cost of Premiums for Group Term Life Insurance Over $50,000 (Code C)No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-CODE-C’ (seq 4020) IDFDV Field Identifier.
Does not apply to Puerto Rico employees.
419-429Income from the Exercise of Non-Statutory Stock Options (Code V)No negative amounts.
Right justify and zero fill.
Derived from the ‘W2-CODE-V’ (seq 4180) IDFDV Field Identifier.
Does not apply to Puerto Rico employees.
430-440Deferrals Under a Section 409A Non-Qualified Deferred Compensation Plan (Code Y)No negative amounts.
Right justify and zero fill.
Does not apply to Puerto Rico or Northern Mariana Islands employees.
441-451Designated Roth Contributions to a Section 401 (k) Plan (Code AA)No negative amounts.
Right justify and zero fill.
Does not apply to Puerto Rico employees.
452-462Designated Roth Contributions to a Section 403 (b) Salary Reduction Agreement (Code BB)No negative amounts.
Right justify and zero fill.
Does not apply to Puerto Rico employees.
463-473Cost of Employer-Sponsored Health Coverage (Code DD)No negative amounts.
Right justify and zero fill.
Does not apply to Puerto Rico or Northern Mariana Islands employees.
474-484Permitted Benefits Under a Qualified Small Employer Health Reimbursement Arrangement (Code FF)No negative amounts.
Right justify and zero fill.
485BlankFill with blanks. Reserved for SSA use.
486Statutory Employee IndicatorEnter "1" for statutory employee. Otherwise, enter "0" (zero).
Derived from the ‘W2-STAT-EE’ (seq 6000) IDFDV Field Identifier.
487BlankFill with blanks. Reserved for SSA use.
488Retirement Plan IndicatorEnter "1" for a retirement plan. Otherwise, enter "0" (zero).
Derived from the ‘W2-RETIRE-PLAN’ (seq 6020) IDFDV Field Identifier.
489Third-Party Sick Pay IndicatorEnter "1" for a sick pay indicator. Otherwise, enter "0" (zero). Derived from the ‘W2-3PARTY-SICK’ (seq 6060) IDFDV Field Identifier.
490-512BlankFill with blanks. Reserved for SSA use.


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

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

Record Name: Code RO - Employee Wage Record #

ColumnDescriptionSource
1-2Record IdentifierConstant ‘RO’
3-11BlankFill with blanks. Reserved for SSA use.
12-22Allocated TipsNo negative amounts.
Right justify and zero fill.
Derived from IDFDV Field Identifier: ‘W2-ALLOC-TIP’ (seq 3070)
23-33Uncollected Employee Tax on Tips (Codes A and B)Combine the uncollected Social Security tax and the uncollected Medicare tax.
No negative amounts.
Right justify and zero fill.
Derived from IDFDV Field Identifier: ‘W2-CODE-A’ + Field Identifier: ‘W2-CODE-B’ (seq 4010)
34-44Medical Savings Account (Code R)No negative amounts.
Right justify and zero fill.
Derived from IDFDV Field Identifier: ‘W2-CODE-R’ (seq 4150).

Does not apply to Puerto Rico or Northern Mariana Islands employees.
45-55Simple Retirement Account (Code S)No negative amounts.
Right justify and zero fill.
Derived from IDFDV Field Identifier: ‘W2-CODE-S’ (seq 4160).

Does not apply to Puerto Rico employees.
56-66Qualified Adoption Expenses (Code T)No negative amounts.
Right justify and zero fill.
Derived from IDFDV Field Identifier: ‘W2-CODE-T’ (seq 4170).

Does not apply to Puerto Rico or Northern Mariana Islands employees.
67-77Uncollected Social Security or RRTA Tax on Cost of Group Term
Life Insurance over $50,000 (Code M)
No negative amounts.
Right justify and zero fill.
Derived from IDFDV Field Identifier: ‘W2-CODE-M’ (seq 4110).

Does not apply to Puerto Rico employees.
78-88Uncollected Medicare Tax on Cost of Group Term Life Insurance
over $50,000 (Code N)
No negative amounts.
Right justify and zero fill.
Derived from IDFDV Field Identifier: ‘W2-CODE-N’ (seq 4120).

Does not apply to Puerto Rico employees.
89-99Income Under a Nonqualified Deferred Compensation Plan
That Fails to Satisfy Section 409A (Code Z)
No negative amounts.
Right justify and zero fill.

Does not apply to Puerto Rico or Northern Mariana Islands employees.
100-110BlankFill with blanks. Reserved for SSA use.
111-121Designated Roth Contributions Under a Governmental
Section 457(b) Plan )(Code EE)
No negative amounts.
Right justify and zero fill.

Does not apply to Puerto Rico or Northern Mariana Islands employees.
122-132Income from Qualified Grants Under Section 83(i) (Code GG)No negative amounts.
Right justify and zero fill.
133-143Aggregate Deferrals Under Section 83(i) Elections as of
the Close of the Calendar Year (Code HH)
No negative amounts.
Right justify and zero fill.
144-274BlankFill with blanks. Reserved for SSA use.
275-285Wages Subject to Puerto Rico TaxNo negative amounts.
Right justify and zero fill.

For Puerto Rico employees only.
286-296Commissions Subject to Puerto Rico TaxNo negative amounts.
Right justify and zero fill.

For Puerto Rico employees only.
297-307Allowances Subject to Puerto Rico TaxNo negative amounts.
Right justify and zero fill.

For Puerto Rico employees only.
308-318Tips Subject to Puerto Rico TaxSNo negative amounts.
Right justify and zero fill.

For Puerto Rico employees only.
319-329Total Wages, Commissions, Tips, and Allowances
Subject to Puerto Rico Tax
No negative amounts.
Right justify and zero fill.

For Puerto Rico employees only.
330-340Puerto Rico Tax WithheldNo negative amounts.
Right justify and zero fill.

For Puerto Rico employees only.
341-351Retirement Fund Annual ContributionsNo negative amounts.
Right justify and zero fill.

For Puerto Rico employees only.
352-362BlankFill with blanks. Reserved for SSA use.
363-373Total Wages, Tips and Other Compensation Subject to
Virgin Islands, Guam, American Samoa or Northern Mariana Islands Income Tax
No negative amounts.
Right justify and zero fill.

For Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees only.
374-384Virgin Islands, American Samoa, Guam, or
Northern Mariana Islands Income Tax Withheld
No negative amounts.
Right justify and zero fill.

For Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees only.
385-512BlankFill with blanks. Reserved for SSA use.

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

ColumnDescriptionSource
1-2Record IdentifierConstant "RS"
3-4State CodeEnter the appropriate FIPS postal numeric code.
Massachusetts numeric code is "25"
Derived from the State being reported, from IDFDV sequence 7000
5-9 MABlankFill with blanks
10-18Social 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.
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 WagesEnter the total State taxable wages
Derived from IDFDV Field Identifier: ‘W2-ST-WAGE-HOME’(7020) and ‘W2-ST-WAGE-WORK’ (7030)
287-297State Income Tax WithheldEnter the total State income tax withheld
Derived from IDFDV Field Identifier: ‘W2-ST-TAX-HOME’ (7040) and ‘W2-ST-TAX-WORK’ (7050)
298-337 MABlankFill with blanks
338-370 MABlankFill with blanks
371-381 MAMAPFMLEmployee Contribution for Paid Family and Medical LeaveEnter the employee's total contribution for PFML
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 (Specific to the State of Massachusetts)#

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 WagesEnter 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 MATotal State Income Tax WithheldEnter 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 MABlank

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

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

Record Name: Code RU - Total Record #

ColumnDescriptionSource
1-2Record IdentifierConstant "RU"
3-9Number of RO RecordsTotal number of "RO" records reported since last "RE" record.
Right justify and zero fill.
10-24Allocated TipsTotal of all "RO" records since last "RE" record.
Right justify and zero fill.
Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Maraina Islands employees.
Derived from IDFDV Field Identifier: ‘W2-ALLOC-TIP’
25-39Uncollected Employee Tax on Tips (Code A and B)Total of all "RO" records since last "RE" record.
Right justify and zero fill.
Derived from IDFDV Field Identifier: ‘W2-CODE-A’ and ‘W2-CODE-B’
40-54Medical Savings Account (Code R)Total of all "RO" records since last "RE" record.
Right justify and zero fill.
Does not apply to Puerto Rico or Northern Maraina Islands employees.
Derived from IDFDV Field Identifier: ‘W2-CODE-R’
55-69Simple Retirement Account (Code S)Total of all "RO" records since last "RE" record.
Right justify and zero fill.
Does not apply to Puerto Rico employees.
Derived from IDFDV Field Identifier: ‘W2-CODE-S’
70-84Qualified Adoption Expenses (Code T)Total of all "RO" records since last "RE" record.
Right justify and zero fill.
Does not apply to Puerto Rico or Northern Maraina Islands employees.
Derived from IDFDV Field Identifier: ‘W2-CODE-T’
85-99Uncollected SSA tax or RRTA Tax on Cost of Group Term Life
Insurance over $50,000 (Code M)
Total of all "RO" records since last "RE" record.
Right justify and zero fill.
Does not apply to Puerto Rico employees. Derived from IDFDV Field Identifier: ‘W2-CODE-M’
100-114Uncollected Medicare Tax on Cost of Group Term Life Insurance
over $50,000 (Code N)
Total of all "RO" records since last "RE" record.
Right justify and zero fill.
Does not apply to Puerto Rico employees.
Derived from IDFDV Field Identifier: ‘W2-CODE-N’
115-129Income Under a Nonqualified Deferred Compensation Plan
That Fails to Satisfy Section 409A (Code Z)
Total of all "RO" records since last "RE" record.
Right justify and zero fill.
Does not apply to Puerto Rico or Northern Maraina Islands employees.
130-144BlankFill with blanks. Reserved for SSA use.
145-159Designated Roth Contributions Under a Governmental
Section 457(b) Plan (Code EE)
Total of all "RO" records since last "RE" record.
Right justify and zero fill.
Does not apply to Puerto Rico or Northern Maraina Islands employees.
160-174Income from Qualified Equity Grants Under Section 83(i) (Code GG)Total of all "RO" records since last "RE" record.
Right justify and zero fill.
175-189Aggregate Deferrals Under Section 83(i) Elections as
of the Close of the Calendar Year (Code HH)
Total of all "RO" records since last "RE" record.
Right justify and zero fill.
190-354BlankFill with blanks. Reserved for SSA use.
355-369Wages Subject to Puerto Rico TaxTotal of all "RO" records since last "RE" record.
Right justify and zero fill.
For Puerto Rico employees only.
370-384Commissions Subject to Puerto Rico TaxTotal of all "RO" records since last "RE" record.
Right justify and zero fill.
For Puerto Rico employees only.
385-399Allowances Subject to Puerto Rico TaxTotal of all "RO" records since last "RE" record.
Right justify and zero fill.
For Puerto Rico employees only.
400-414Tips Subject to Puerto Rico TaxTotal of all "RO" records since last "RE" record.
Right justify and zero fill.
For Puerto Rico employees only.
415-429Total Wages, Commissions, Tips and Allowances
Subject to Puerto Rico Tax
Total of all "RO" records since last "RE" record.
Right justify and zero fill.
For Puerto Rico employees only.
430-444Puerto Rico Tax WithheldTotal of all "RO" records since last "RE" record.
Right justify and zero fill.
For Puerto Rico employees only.
445-459 Retirement Fund Annual ContributionsTotal of all "RO" records since last "RE" record.
Right justify and zero fill.
For Puerto Rico employees only.
460-474Total Wages, Tips and Other Compensation Subject to
Virgin Islands, Guam, American Samoa or Northern Mariana
Islands Income Tax
Total of all "RO" records since last "RE" record.
Right justify and zero fill.
For Virgin Islands, Guam, American Samoa or Northern Mariana Islands employees only.
475-489Virgin Islands, Guam, American Samoa, or Northern Mariana Islands Income Tax WithheldTotal of all "RO" records since last "RE" record.
Right justify and zero fill.
For Virgin Islands, Guam, American Samoa or Northern Mariana Islands employees only.
490-512BlankFill with blanks. Reserved for SSA use.

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

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

Record Name: Code RV - State Total Record#

ColumnDescriptionSource
1-2Record IndentifierConstant "RV"
3-512Supplemental DataTo be Defined by user

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

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

Record Name: Code RF - Final Record#

ColumnDescriptionSource
1-2Record IndentifierConstant "RF"
3-7BlankFill with blanks. Reserved for SSA use
8-16Number of RW RecordsTotal number of RW (Employee) Records reported on the entire file.
Right justify and zero fill
17-512BlankFill with blanks. Reserved for SSA use

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 of 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 of 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 of 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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