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Massachusetts Payroll Tax Compliance

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
1700-EMAC/HI and UI (Electronic Only) (Filing)	UI	Health Insurance (EMAC 2014) Qtr Contribution Report combined with UI report	view
Effective Date 06-17-2016 Form Name Health Insurance (EMAC 2014) Qtr Contribution Report combined with UI report Filing Frequency Quarterly Filing Due Dates Form DATA is filed with UI when the wage list data is filed electroncially with the state. Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31). W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-01-2014 Filing Methods-DIY Report Send Methods Available in QuickBooks Online Payroll Filing Methods Worksheet to be used to assist with the filing and/or payment submission to the agency. Payment Methods Check
New Hire Report (Filing)	UI	New Hire Report	view
Effective Date 01-01-2011 Form Name New Hire Report Filing Frequency As required Filing Due Dates Due within 14 days after the employee is hired or if an employee is rehired after a lapse in employment of thirty calendar days or more. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-01-2011 Filing Methods-DIY Print and Mail Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
M-3 (Filing)	WH	Annual Reconciliation of Withholding	view
Effective Date 12-21-2016 Form Name Annual Reconciliation of Withholding Filing Frequency Annual Filing Due Dates January 31st following the year to be filed W2's sent with Annual Filing? Yes File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 12-21-2016 Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
L-1 (Filing)	WH	Employer's Return of State Income Tax Withheld	view
Effective Date 06-21-2018 Form Name Employer's Return of State Income Tax Withheld Filing Frequency Quarterly Filing Due Dates Semimonthly depositors: Quarterly L-1 reconciliation is due the 15th of the month following the end of the quarter. Monthly and Quarterly depositors: Quarterly L-1 reconciliation is due the last day of the month following the end of the quarter (April 30, July 31, October 31, and January 31). W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-01-2009 Filing Methods-DIY Report Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing submission to the agency. or Worksheet to be used to assist with the filing submission to the agency. Payment Methods N/A
M-941 (Filing and Payment)	WH	Employer’s Return of Income Taxes Withheld	view
Effective Date 04-01-2016 Form Name Employer’s Return of Income Taxes Withheld Filing Frequency Monthly Quarterly Annually Filing Due Dates Monthly: Due the 15th day of the month following the monthly withholding period, except for March, June, September and December; then due the last day of the month following the withholding period. Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31). Annually: Due on or before the 31st day of January following the annual withholding period. W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 04-01-2016 Filing Methods-DIY Print and Mail Payment Methods-DIY Check Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods ACH Credit Check
Form EWD Report (WR1 and 1700HI)	WH	Payroll Report to Complete MA DUA Employer's Quarterly Report of Employment and Wages Paid	view
Effective Date 01-01-2013 Form Name Payroll Report to Complete MA DUA Employer's Quarterly Report of Employment and Wages Paid Filing Frequency Quarterly Filing Due Dates Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31). W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-01-2008 Filing Methods-DIY Report Send Methods Available in QuickBooks Online Payroll Filing Methods None Payment Methods None
State W2 (Filing)	WH	Wage and Tax Statement	view
Effective Date 11-10-2016 Form Name Wage and Tax Statement Filing Frequency Annual Filing Due Dates January 31st. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date 05-10-2010 Filing Methods-DIY Create File and Upload Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A

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: 01-01-2018

Agency Holidays: Federal Reserve Bank Holidays:

New Year's Day - January 1
Martin Luther King, Jr. Birthday - January 15
Washington's Birthday - February 19
Memorial Day - May 28
Independence Day - July 4
Labor Day - September 3
Columbus Day - October 8
Veteran's Day - November 11 Sunday
Veteran's Day - November 12th Observed
Thanksgiving Day - November 22
Christmas Day - December 25

State Observed Holidays:
Patriot's Day - April 16

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: 01-01-2016

WH Supported?: Yes

Allowance Amount Detail: HH: $2,400 or $123.60
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: 5.1 %

W4 Requirements

Effective Date: 03-16-2016

Can Use Federal W4?: Yes

Agency Tax Payment Details

Effective Date: 04-13-2017

Tax Payment Name: MA Withholding

Verification Tracking

Last Verified Date: 04-23-2018

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Quarter-Monthly	MA Withholding	view
Effective Date 01-01-2010 Tax Payment Name MA Withholding Frequency Quarter-Monthly Liability Accrual Period Quarter-Monthly Due Date If withheld amount is $500 or more by the 7th, 15th, 22nd and last day of the month, due 3 business days after the end of the period. Threshold Requirement Projected liability is greater than $25,000 or Actual liability is equal to or greater than $500 in a quarter/monthly period
Monthly	MA Withholding	view
Effective Date 01-01-2010 Tax Payment Name MA Withholding Frequency Monthly Liability Accrual Period Calendar Monthly Due Date For the 1st and 2nd month of the quarter, due on the 15th of the following month For the 3rd month of each quarter, due the last day of the following month Threshold Requirement Projected liability $1,201 - $25,000
Quarterly	MA Withholding	view
Effective Date 01-01-2010 Tax Payment Name MA Withholding Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due last day of the month following the end of the quarter Threshold Requirement Projected liability $101 - $1,200
Annual	MA Withholding	view
Effective Date 01-01-2010 Tax Payment Name MA Withholding Frequency Annual Liability Accrual Period Calendar Year Due Date Due January 31st of the following year Threshold Requirement Projected liability equal to or less than $100

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: 01-01-2018

Agency Holidays: Federal Reserve Bank Holidays:

New Year's Day - January 1
Martin Luther King, Jr. Birthday - January 15
Washington's Birthday - February 19
Memorial Day - May 28
Independence Day - July 4
Labor Day - September 3
Columbus Day - October 8
Veteran's Day - November 11 Sunday
Veteran's Day - November 12th Observed
Thanksgiving Day - November 22
Christmas Day - December 25

State Observed Holidays:
Patriot's Day - April 16

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: 01-01-2018

Fixed Dollar Amount: N/A

Minimum Rate: 0.83%

Maximum Rate: 12.65%

New Employer Rate: 2.13%

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: 01-01-2015

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: 12-07-2017

Agency Surcharge Detail

Effective Date: 01-01-2018

Surcharge Name: Solvency Assessment

Creditable to FUTA: Yes

Fixed Rate: 0.76%

Minimum Rate: N/A

Maximum Rate: N/A

New Employer Rate: N/A

Wage Base Amount: $15,000.00

Verification Tracking

Last Verified Date: 12-21-2017

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
Quarterly	MA Unemployment Insurance	view
Effective Date 12-20-2012 Tax Payment Name MA Unemployment Insurance Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31). Threshold Requirement NA

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

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

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