Massachusetts State W-2 Reporting Requirements

Is Massachusetts State W-2 Reporting Required?

Yes, Massachusetts does require state W-2 reporting even if there was no state tax withholding.

How Must Massachusetts State W-2 Reporting be Filed?

Massachusetts accepts paper filing and e-filing.

However, employers submitting 50 or more Forms W-2 must file electronically.

What are the Forms and Due Dates for Massachusetts State W-2 Reporting?

In addition to Form W-2, Massachusetts requires Form M-3Reconciliation of Massachusetts Income Taxes Withheld for Employers to be filed.

Forms W-2 and M-3 are due by January 31.

What are the W-2 penalties for Massachusetts?

The W-2 penalties for Massachusetts are as follows:

  • Late filing: Penalty of 1% of balance due per month (or partial month)
    • Maximum penalty of 25% of balance due.
  • Fail to furnish forms (or issue false forms): May be fined up to $1,000 and/or imprisoned for up to 1 year.
  • Late Payment: Penalty of 1% of unpaid tax per month (or partial month). Maximum penalty of 25% of unpaid tax.
    • Maximum penalty of 25% of balance due.
  • Interest charged when payments not made when due.

If employers fail to file returns, make payments, or submit data electronically to the MA DOR, they may be penalized up to $100 per failure.

See the Massachusetts Withholding Taxes on Wages webpage for more information.

What is the Responsible State Filing Agency?

Massachusetts Department of Revenue
PO Box 7015
Boston, MA 02204
Phone: (617) 887-6367

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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