Form W-2 Information

W-2 Information for Commonwealth of Massachusetts Employees

The Form W-2 represents taxable and non-taxable earnings you received as an employee of the Commonwealth of Massachusetts during calendar year 2023. This includes employees of higher education, the Massachusetts Bay Transit Authority (MBTA), and the Massachusetts School Building Authority (MSBA).

Electronic 2025 Forms W-2 will be available in mid-January 2026 through HR/CMS Employee Self-Service for employees who chose paperless delivery.

Paper Forms W-2 will be mailed by January 31, 2026 to the employees’ home addresses.

Please contact your department’s payroll office if:

You have a question about your Form W-2
You need a reprint of your Form W-2
You need a Form W-2c (Statement of Corrected Income and Tax Amounts). You need this form if your name, social security number, or any of the federal reported amounts are incorrect.
You need information about ePay or PayInfo

New for Tax Year 2025: New "No-Tax Overtime" Provision

As part of the OBBBA, a new federal deduction for “qualified overtime compensation” was enacted (retroactive to January 1, 2025). This communication serves to help you understand how the new deduction may impact your overtime pay and tax filing.

What you should know:

You may be able to deduct up to $12,500 (or $25,000 if married filing jointly) of overtime “premium” pay from your federal income taxes.
This deduction only applies to the overtime portion above your regular rate that’s required under the federal Fair Labor Standards Act (FLSA). It does not cover overtime required only by state law or collective bargaining contract.
All overtime pay is still subject to Social Security (if applicable), Medicare, state, and local taxes.
Your Form W-2 (or Form 1099) will include the total “qualified overtime compensation” for the year so that you can claim the deduction (if eligible). For 2025, the Commonwealth will use a reasonable method to approximate that amount.
The deduction is not applied automatically. You will need to claim the deduction on your tax return.
There are income thresholds and phase-outs; high-earners may see reduced or zero benefit.
The provision is currently valid for tax years 2025 through 2028 (unless extended).
HR/CMS will be updated to comply with the new requirements.

Please contact your local Payroll department, if you see any anomalies or have questions about your overtime reporting.

If you have questions about how this applies to your tax situation, please consult your tax advisor.

Go Paperless

State employees can suppress their paper Form W-2 and Form 1095-C through HR/CMS Employee Self-Service.

Going paperless helps employees get their forms faster, and is more secure. In addition, this saves the Commonwealth money and is environmentally friendly. View instructions on Mass.gov.

W-2 Information for Commonwealth of Massachusetts Employees

Please contact your department’s payroll office if:

New for Tax Year 2025: New "No-Tax Overtime" Provision

What you should know:

Frequently Asked Questions about the Form W-2

When will I get my Form W-2?

What if I worked for more than one department?

How will information about "qualified overtime compensation" appear on my Form W-2?

Do I have to do anything to get the "qualified overtime compensation" benefit?

Will this change how I am paid?

Who can answer employee questions about qualified overtime compensation?

Instructions for the Form W-2

Go Paperless

Related Information

Form 1095-C Information

Payroll Information for State Employees

Using Employee Self-Service