Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.
Tax Forms
Agency Form Detail
Form ID | Tax Code | Form Name | |
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1700-EMAC/HI and UI (Electronic Only) (Filing) | UI | Health Insurance (EMAC 2014) Qtr Contribution Report combined with UI report | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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New Hire Report (Filing) | UI | New Hire Report | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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M-3 (Filing) | WH | Annual Reconciliation of Withholding | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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L-1 (Filing) | WH | Employer's Return of State Income Tax Withheld | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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M-941 (Filing and Payment) | WH | Employer’s Return of Income Taxes Withheld | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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Form EWD Report (WR1 and 1700HI) | WH | Payroll Report to Complete MA DUA Employer's Quarterly Report of Employment and Wages Paid | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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State W2 (Filing) | WH | Wage and Tax Statement | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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Withholdings
Agency contact information
- Effective Date
- 03-05-2018
- Agency Name
- Massachusetts Department of Revenue
- Vendor Payable Name
- Commonwealth of Massachusetts
- Mailing Address
- Massachusetts Department of Revenue
PO Box 419255
Boston, MA 02241-9255.
- Phone Numbers
- Customer Service Bureau
617-887-MDOR (6367)
800-392-6089 (Toll-Free in MA)
- Support Website URL
- https://wfb.dor.state.ma.us/dorcommon/contactus.aspx?grp=dor&type=trusteetax
- Agency Website URL
- https://www.mass.gov/dor/
Agency Holidays
- Effective Date
- 01-01-2019
- Agency Holidays
- For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare:
State Observed Holidays:
Patriot's Day - April 15th
Agency Account Number Formats (QuickBooks Desktop Payroll only)
- Effective Date
- 03-24-2016
- Account Number Name
- MA Dept of Revenue Federal Identification No.
- QuickBooks Employer Account Number Format(s)
- WTH-99999999-999
Agency Withholding Details
- Effective Date
- 01-01-2019
- WH Supported?
- Yes
- Allowance Amount Detail
- HH: $2,400 or $121.20
One exemption: $4,400 More than 1 exemption: $1000 per exemption claimed plus $3,400 Blind exemption: $2,200 SS/Medicare Deduction: $2,000
- Supplemental Rate Detail
- 5.05%
rounded
W4 Requirements
- Effective Date
- 01-24-2019
Agency Tax Payment Details
- Effective Date
- 04-13-2017
- Tax Payment Name
- MA Withholding
Verification Tracking
- Last Verified Date
- 02-12-2019
Tax Payment Frequency Detail
Payment Frequency | Payment Name | |
---|---|---|
Quarter-Monthly | MA Withholding | view |
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Annual | MA Withholding | view |
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Quarterly | MA Withholding | view |
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Monthly | MA Withholding | view |
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Electronic Mandate Requirements
- Effective Date
- 01-01-2016
- Employer Filing Requirements
- WH Filing: All employers must make all filings electronically.
Employers that reach a liability of $5,000 or more must make all filings electronically in all future years.
W-2's: Any employer filing 50 or more forms W-2 must submit the file in a "machine-readable form" that includes file uploads through Webfile for Business and electronic data transfer
- Employer Payment Requirements
- Employers must pay electronically that have an annual combined tax liability of $5,000 or more tallied from among all of the following types of taxes (wage withholding, room occupancy, sales & use (including sales tax on meals and telecommunication services), alcoholic beverages excise, cigarettes & tobacco; OR gasoline and fuel, ferry embarkation, satellite service, and Convention Center financing surcharges).
Unemployment Tax
Agency contact information
- Effective Date
- 09-29-2015
- Agency Name
- Massachusetts Department of Unemployment Assistance
- Vendor Payable Name
- MA Department of Unemployment Assistance
- Mailing Address
- Charles F. Hurley Building
19 Staniford Street
Boston, MA 02114
- Phone Numbers
- General Information
617-626-6560
Employer New Accounts
617-626-5050
- Agency Website URL
- http://www.mass.gov/lwd/unemployment-insur/
Agency Holidays
- Effective Date
- 01-01-2019
- Agency Holidays
- For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare:
State Observed Holidays:
Patriot's Day - April 15th
Agency Account Number Formats (QuickBooks Desktop Payroll only)
- Effective Date
- 01-01-2011
- Account Number Name
- MA Division of Unemployment Assistance Acct No.
- QuickBooks Employer Account Number Format(s)
- 99999999
Agency Tax Rate Detail
- Effective Date
- 01-01-2019
- Fixed Dollar Amount
- N/A
- Minimum Rate
- 0.94%
- Maximum Rate
- 14.37%
- New Employer Rate
- 2.42%
Employer Wage Base
- Effective Date
- 01-01-2015
- Wage Base Amount
- $15,000.00
Employee Rates
- Fixed Rate
- N/A
Employee Wage Base
- Wage Base Amount
- N/A
Agency Surcharge Detail
- Effective Date
- 01-01-2019
- Surcharge Name
- Solvency Assessment
- Creditable to FUTA
- Yes
- Fixed Rate
- 0.69%
- Minimum Rate
- N/A
- Maximum Rate
- N/A
- New Employer Rate
- N/A
- Wage Base Amount
- $15,000.00
Verification Tracking
- Last Verified Date
- 12-21-2018
Agency Surcharge Detail
- Effective Date
- 01-01-2015
- Surcharge Name
- Workforce Training Fund
- Creditable to FUTA
- No
- Fixed Rate
- 0.056%
- Minimum Rate
- N/A
- Maximum Rate
- N/A
- New Employer Rate
- 0.056%
- Wage Base Amount
- $15,000.00
Verification Tracking
- Last Verified Date
- 01-10-2019
Agency Surcharge Detail
- Effective Date
- 07-01-2019
- Surcharge Name
- Health care and Medical
- Surcharge Abbreviation
- Other
- Creditable to FUTA
- No
- Fixed Rate
- 0.63%
- Minimum Rate
- N/A
- Maximum Rate
- N/A
- New Employer Rate
- N/A
- Wage Base Amount
- $128,400.00
Verification Tracking
- Last Verified Date
- 01-11-2019
Agency Tax Payment Details
- Effective Date
- 01-01-2017
- Tax Payment Name
- MA Unemployment Insurance
Verification Tracking
- Last Verified Date
- 04-23-2018
Tax Payment Frequency Detail
Payment Frequency | Payment Name | |
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Quarterly | MA Unemployment Insurance | view |
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Electronic Mandate Requirements
- Effective Date
- 12-07-2009
- Employer Filing Requirements
- UI Filing: All Employers are required to file electronically.
- Employer Payment Requirements
- All Employers are required to pay electronically.
E-file & Pay
Electronic Form Requirement Detail
Form ID |
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Employer Registration
Withholding Tax
- How does the agency prefer the employer to register?
- Online
- Where can I find out more about the agency process for registration?
- https://mtc.dor.state.ma.us/mtc/_/
- Is there a registration fee?
- No
- What is the name of the form to use for registration?
- MA Department of Revenue MassTax Connect
- What is the link to the form for registration?
- https://mtc.dor.state.ma.us/mtc/_/
- Additional information about the registration for this state.
- MA DOR uses the FEIN (in the format listed above), but client still needs to register.
Unemployment Insurance Tax
- How does the agency prefer the employer to register?
- Online
- Where can I find out more about the agency process for registration?
- https://uionline.detma.org/Employer/Revenue/Registration/EmployerRegistration/RegisterEmployer.ASPX
- Is there a registration fee?
- No
- What is the name of the form to use for registration?
- MA QUEST System
- What is the link to the form for registration?
- https://uionline.detma.org/Employer/Revenue/Registration/EmployerRegistration/RegisterEmployer.ASPX
- Additional information about the registration for this state.
- Massachusetts is all online for business forms and filings