Massachusetts Form W-2 & M-3 Filing Requirements

Q. Does Massachusetts mandate W2 filing?

A. Yes, the Massachusetts Department of Revenue mandates the filing of the W2 Forms Even if there is no state tax withholding.

Q. Does Massachusetts have any additional requirements when you file W2 forms?

A. Yes. The state of Massachusetts requires additional forms to file along with Form W2.
If you paper file, you must send Form M-3 (Reconciliation) along with Form W2. If you electronically file, you are not required to File Form M-3.

Q. What is Form M-3?

A. The state of Massachusetts Form M-3 is an Annual Reconciliation used to report the total income taxes withheld from employees and taxes remitted to the state.

Q. What is the due date to file W2 with Massachusetts?

A. The filing due date for both Form W2 and Form M-3 with the state of Massachusetts is January 31.

Q. What are the requirements to file W2 electronically with Massachusetts?

A. The State of Massachusetts suggests filing electronically if you are submitting 50 or more W2s.

Q. Where do I mail Massachusetts W2 forms?