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Intuit
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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.

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
Effective Date
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
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
Effective Date
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
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
Effective Date
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

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
Effective Date
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
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
Effective Date
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
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
Paid Leave WH Massachusetts Paid Family Leave
Effective Date
Form Name
Massachusetts Paid Family Leave
W2's sent with Annual Filing?
No
Form EWD Report (WR1 and 1700HI) WH Payroll Report to Complete MA DUA Employer's Quarterly Report of Employment and Wages Paid
Effective Date
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
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
Effective Date
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
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

Agency contact information

Effective Date
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
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
Account Number Name
MA Dept of Revenue Federal Identification No.
QuickBooks Employer Account Number Format(s)
WTH-99999999-999

Agency Withholding Details

Effective Date
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

Agency Tax Payment Details

Effective Date
Tax Payment Name
MA Withholding

Verification Tracking

Last Verified Date
02-12-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Annual MA Withholding
Effective Date
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
Quarterly MA Withholding
Effective Date
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
Monthly MA Withholding
Effective Date
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
Quarter-Monthly MA Withholding
Effective Date
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

Electronic Mandate Requirements

Effective Date
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).

Agency contact information

Effective Date
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
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
Account Number Name
MA Division of Unemployment Assistance Acct No.
QuickBooks Employer Account Number Format(s)
99999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.94%
Maximum Rate
14.37%
New Employer Rate
2.42%

Employer Wage Base

Effective Date
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
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
Surcharge Name
MA-PFML EE (variable rates)
Surcharge Abbreviation
Other -
Fixed Rate
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
Wage Base Amount
$132,900.00
Supported QuickBooks Surcharge
Yes

Verification Tracking

Last Verified Date
10-29-2019

Agency Surcharge Detail

Effective Date
Surcharge Name
MA PFML - ER
Surcharge Abbreviation
Other
Fixed Rate
No
Fixed Rate
0.75%
Minimum Rate
N/A
Maximum Rate
0.75%
Wage Base Amount
$132,900.00
Supported QuickBooks Surcharge
Yes

Verification Tracking

Last Verified Date
10-29-2019

Agency Surcharge Detail

Effective Date
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
11-01-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
MA Unemployment Insurance

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly MA Unemployment Insurance
Effective Date
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
Employer Filing Requirements
UI Filing: All Employers are required to file electronically.
Employer Payment Requirements
All Employers are required to pay electronically.

Electronic Form Requirement Detail

Form ID

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 Account number will be issued immediately when the application is complete and can be found on the Registration Status page. Product specific - ONLINE PAYROLL - useful link https://community.intuit.com/articles/1760459

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