Massachusetts payroll tax form information

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Select a state from the drop-down list or visit the State-specific payroll tax form information topic to view payroll tax form information for that state.

Unemployment forms

Agency: Massachusetts Division of Unemployment Assistance

Website: http://www.mass.gov/lwd/unemployment-insur/

Description Approval Information Filing Methods Web fill-in Form Due Date
DUA 1/EMAC Worksheet Non-submittable only Web fill-in, Internet No Last day of the following month*
WR-1/WR-2 Worksheet Non-submittable only Web fill-in, Internet No Last day of the following month*

* Due date adjusts for non-banking days

Tax payment details

Withholding forms

Agency: Commonwealth of Massachusetts

Website: http://www.dor.state.ma.us

Description Approval Information Filing Methods Web fill-in Form Due Date
M-941 Approved Paper, Internet No By deposit schedule*
M-941D Approved Paper, Internet No Last day of the following month*
M-941W Approved Paper, Internet No 3 banking days after the period end*
M-3 Approved Paper, Internet No January 31st*
W-2 Copy 1 Available up to 2023 (No approval required) Paper, Internet No January 31st*

* Due date adjusts for non-banking days

Tax payment details

Agency filing addresses

Other forms

1099 forms

Description Approval Information Filing Methods Web fill-in Form Due Date
1099-DIV No approval required Internet No February 28th*
1099-INT No approval required Internet No February 28th*
1099-MISC No approval required Internet No February 28th*
1099-NEC No approval required Internet No January 31st*

* Due date adjusts for non-banking days

See also: State 1099 files overview

Notes
  • Use the Forms 1099-INT Details dialog (select the 1099 form in the Distributions tab of the Actions > Enter Transactions screen), to enter Percent of mutual fund distribution issued by Guam, Massachusetts, Puerto Rico, and the Virgin Islands.

State website: www.mass.gov/dor

Form processing tips

Forms M-941, M-941D, and M-941W

Important information about Massachusetts withholding deposit schedules for Forms M-941, M-941D, and M-941W.

E-filing notes

Forms DUA-1/EMAC Worksheet and WR-1/WR-2 Worksheet

  • Registration with the Massachusetts Department of Unemployment Assistance is required as a Third Party Administrator (TPA) to use the UI Online system to file on behalf of your clients.
  • File format - ICESA
  • For more information, please visit the Massachusetts Department of Unemployment Assistance UI Online website and choose Information for Agents. Sign in using the Agent Login to submit your employment and wage detail file.

Forms M-941, M-941A, M-941D, M-941W, and M-942

  • Registration is required with Massachusetts Department of Revenue WebFile for Business as a payroll service or accountant to enable the file transfer option.
  • File format - ASCII

Form Massachusetts Paid Family and Medical Leave

Notes
  • Navigate to the Mass.Dept. of Revenue WebFile for Business website and choose login to WebFile for Business. Sign in to E-File via the file transfer option.
  • The settlement date in your file is blank because the application uses the default settlement date established by the State of Massachusetts. The default settlement date for files submitted to the State of Massachusetts is one business day after the file is received. If the file is received by the state after 4:00 PM EST, the transaction will be processed in two business days. You cannot specify a different settlement date.
  • Enter the Massachusetts QUEST Agent code in the Transmitter Information dialog, accessed from the Actions > Process Internet/Magnetic Files screen.
  • For more information about the Massachusetts Paid Family and Medical Leave calculation, see Massachusetts FLI calculations.

State ID formats

Unemployment ID: 8 digits (any dashes or spaces entered will be removed)

Withholding ID: Either the EIN or WTH-########-###

PFML Account ID: PFM########### (PFM followed by 11 numerical digits)

New hire reporting

Reporting methods

File Upload Type: Internet

General reporting requirements

Electronic filing required: Yes
Filing frequency: 14 days from hire date
Registration required: Yes

Website:

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

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