TaxBandits Knowledge Base

Massachusetts - W2 State Filing Requirements

The state requires the filing of Form W-2 if wages were paid to Massachusetts employees or if income tax was withheld during the year.

Massachusetts State ID Format:

• 3 constant and a hyphen followed by 8 digits and a hyphen followed by 3 digits (Eg: WTH-99999999-999) or
• 2 digits and a hyphen followed by 7 digits (Eg: 99-9999999) or
• 8 digits (Eg: 99999999)
• 9 digits with a hyphen (Eg: 999-999-999)

Filing Criteria and Requirements

Criteria 1: If there is any Massachusetts State Tax Withholding

• Filing Method: Direct State Filing

  • You must file a W-2 directly with the state.

• Additional Form Required: Form M-3 

  • TaxBandits doesn't support filing Form M-3 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: January 31, 2025

Criteria 2: If there is no Massachusetts State Tax Withholding

• Filing Method: Direct State Filing

  • You must file a W-2 directly with the state.

• Additional Form Required: Not Required

• Deadline: January 31, 2025

For more information about Massachusetts’ W2 filing requirements, click here.