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Tax Planning & Preparation
By David R. Fletcher, Oct. 31st, 2017

The following concerns Form W-2 filing deadlines in Massachusetts.


Important W-2 Filing Deadline Information for Local Government Payroll Departments

Last year, a federal law change shifted the W-2 filing due date to January 31st. The Massachusetts Department of Revenue (DOR) adopted the January 31st due date. As the 1/31/18 due date approaches, DOR would like to remind employers of the importance of filing state copies of Form W-2 and all quarterly wage reports on time.

The Form W-2 data submitted to DOR by employers and the wage reporting data submitted to the Department of Unemployment Assistance is matched against the information reported by employees on their personal income tax returns. If an employer has not submitted W2 files or wage reports on time, employees may experience delays in receiving their state tax refunds or may receive notices from DOR requesting verification of their state withholding.

Employers filing 50 or more W-2’s are required to submit them to DOR electronically. If your community uses DOR’s online system, MassTaxConnect, to upload your W-2 files and your confirmation includes a “check back” message, please be sure to do so. Last year, DOR found that many employers assumed their W-2 files were submitted on time only to find that the file had been suspended due to errors and the submission was incomplete.    
If you have any questions or concerns about filing your state copies of Form W-2 or any of your state tax obligations, please contact DOR at 617-887-6367.

You are receiving this message through the Massachusetts Department of Revenue's Division of Local Services DLS Alerts system. These periodic notices include our City & Town e-newsletter, IGRs, Bulletins, Cherry Sheets and other municipal finance-related information. To unsubscribe to DLS Alerts and the City & Town e-newsletter, please email dls_alerts@dor.state.ma.us.