Massachusetts W-2 Form

With only a few days left before taxes are due, it is time to make sure you have your Massachusetts W-2 form so you can file your tax return on time. If you have not received your W-2 from your employer, or you need a duplicate copy, you should contact your employer immediately.

Your employer was required to provide you with an accurate accounting of your earnings no later than February 1, 2007. Anyone who did not receive their W-2 should have requested one from their employer by February 15, 2007, or contact the Internal Revenue Service for help. In the past, if you did not have a W-2 to attach to your return, you could substitute a pay stub in its place. However, as of 2004, the IRS no longer accepts pay stubs as proof of earnings. If you file your tax return without an accurate W-2 form, you will be required to fill out additional forms (Forms 4598 and 4852) and resubmit your return. If you are due a refund, it will be held up until all necessary forms are received and processed by the IRS.

Although employers are required to provide W-2 forms to all employees by February 1, sometimes employees do not to receive the forms, especially if they no longer work for the employer. When an employee leaves a company for whatever reason, if they have not made sure their contact information is up-to-date, employers will have trouble delivering the W-2 on time.

In an effort to provide W-2s more efficiently and in a more timely fashion, some employers are now making W-2 forms available in electronic format. The forms can be sent via email or accessed on a secure website, provided the employee has signed a consent form with the employer. Even though an employee may opt to receive the information electronically, employers are still obligated to provide a paper copy of the W-2 should an employee request one.