Massachusetts Form W-2 Filing Requirements
- Form W-2 - Wage and Tax Statements
- Form M-3 - Reconciliation of Massachusetts Income Taxes Withheld
for Employers
Form W-2 Filing Requirements for the State of Massachusetts
Updated on December 24, 2020 - 10:30 AM by Admin, ExpressEfile Team
1. Massachusetts Form W-2 Filing Requirements for the 2020
Tax Year
Employers in Massachusetts must file Form W-2 with the state in addition to federal filing only if there is a state withholding to report.
As an employer in the state of Massachusetts, you must file
- Form W-2 - Wage and Tax Statements
- Form M-3 - Reconciliation of Massachusetts Income Taxes Withheld for Employers
2. Massachusetts Form M-3
(Reconciliation of Massachusetts Income Taxes Withheld for Employers)
Form M-3 is a Reconciliation of Massachusetts Income Taxes Withheld for Employers for reporting the total tax amount withheld from an employee’s paycheck.
Massachusetts requires Form M-3 along with the Form W-2.
3. Massachusetts Form W-2 Filing Deadline
The deadline for filing Form W-2 & Reconciliation of Massachusetts Income Taxes Withheld for Employers Form M-3 with the Massachusetts state is
January 31, 2021.
Don’t wait until the deadline. Prepare and e-file your forms today, and have us mail your employee copies on
your behalf.
4. Massachusetts Form W-2 Penalty
If you miss filing your Form W-2 with Massachusetts or file after the deadline, an amount of $25 plus 5% of the tax will be imposed as
a penalty.
5. Filing Form W-2s with the state of Massachusetts
The State of Massachusetts suggests filers file Forms electronically for quick processing and to get instant updates on the filing status.
And, you must e-file Form W-2 with the state of
Massachusetts if:
- You are filing 25 or more Form W-2
6. Massachusetts Form W-2 Mailing Address
In case, if you are filing by paper, please mail the W-2s to the following address along with the required reconciliation Forms:
Massachusetts Department of Revenue,
PO Box 7015,
Boston,
MA 02204.
