1. General Program-At-A-Glance

1. How many local child support offices are in your state excluding agencies with cooperative agreements?

There are 5 regional offices and 2 satellite offices. In addition, there is a customer service call center.

2. What is the name of your IV-D agency?

Massachusetts Department of Revenue Child Support Services Division

3. Is your state administrative, judicial, or a combination of both? In particular, does your state primarily use judicial or administrative procedures to establish and/or enforce support orders? Please describe.

MA uses a judicial process to establish and modify support orders and primarily administrative remedies to enforce support orders in addition to judicial. DOR has processes where agreements of the parties may be submitted for court approval without the need for parties to appear for a formal hearing. For Additional Information - No Link Provided

4. Does your state use the following applications: EDE, CSENET, QUICK?

yes

5. Describe special requirements for telephonic or video participation in two-state actions.

A non-resident parent may generally appear by video. A parent testifying by telephone may need to appear at a designated tribunal at the discretion of the court. For Additional Information - No Link Provided

2. Duration Of Support

1. What is the duration of support in your state? Include the age of majority when the support obligation ends in the absence of other factors. Include your state's statutory citation(s).

A court, in its discretion, may order support up to 1. age 21 if a child is domiciled with a parent and principally dependent on that parent. 2. age 23 if a child is domiciled with a parent and principally dependent on that parent due to the child's enrollment in an education program, excluding educational costs beyond an undergraduate degree. M.G.L. c.208, § 28; M.G.L. c.209c, § 9. 18 years of age is the age of majority in MA (M.G.L. c. 4, § 7) but is not the emancipation date for child support purposes. See Tatar v. Schuker, 70 Mass. App. Ct. 436 (2007) For Additional Information - No Link Provided

2. If not addressed in the order, at what age is child support automatically terminated as a matter of state law? Qualify, if necessary.

21 years of age For Additional Information - No Link Provided

3. Does the date of the order determine the law that is applied to the duration of support? If yes, describe.

No For Additional Information - No Link Provided

4. Does your state law allow support to be paid beyond the age of majority under certain circumstances (for example, if the child has a disability or is in college)? If yes, describe.

Yes. See No. 1 above. A court may also order support for an incapacitated adult child under a guardianship. See Viada v. Viada, 86 Mass. App. Ct. 601 (2014); Fienberg v. Diamant, 378 Mass. 131 (1979). For Additional Information - No Link Provided

5. What are your state's laws regarding the emancipation of the child that would result in early termination of the child support obligation? Describe.

Generally, a child under 21 is emancipated if: the child is married; the child is in the military; the child is 18 years old and self-supporting and permanently no longer in the care of their parents. Modification by the court is required for early termination of support. For Additional Information - No Link Provided

6. Does child support end if the child no longer lives with the custodial parent but does not emancipate according to state law? For example, the child graduates from high school at 17 and no longer lives with the custodial parent?

No. There is no automatic termination. The order continues until modified by the court.

7. For orders that include multiple children, does your state automatically reduce the current support owed for remaining children after one of the children in the order reaches the age of majority or otherwise emancipates? If yes, describe.

No. DOR enforces the terms of the court order and does not automatically reduce current support for orders that include multiple children.

8. Does your state provide IV-D services to establish support for a child who is no longer a minor but for whom state law provides post-majority support (for example, if the child has a disability or is in college)? If yes, please describe the specific circumstances.

DOR does not accept applications for services to establish parentage, child support, and/or health care coverage for children over the age of 18 unless the application includes a younger sibling. If a parent or caretaker obtains a support order for a child over the age of 18, they can submit an application for DOR to enforce the order.

3. Statute Of Limitations

1. What is your state's statute of limitations for the collection of past-due support?

As child support orders are judgments by operation of law, the 20-year statute of limitations applicable to judgments applies to child support. Lombardi v. Lombardi, 68 Mass. App. Ct. 407 (2007) For Additional Information - No Link Provided

2. What is your state's statute of limitations for the establishment of paternity/parentage? Please explain.

None For Additional Information - No Link Provided

3. Is dormancy revival/renewal possible? If yes, under what circumstances and for how long?

No For Additional Information - No Link Provided

4. Can the statute of limitation for enforcement be extended or waived? If yes, under what circumstances and for how long?

No

4. Support Order Details

1. What guideline type or method does your state use to calculate child support (for example, Income Shares Model, Percentage of Income Model, Melson Formula)?

Shared Income Model For Additional Information - No Link Provided

2. What is the minimum number of days with each parent that can be considered in your guideline’s formula, and what evidence is required (for example, court-order custody schedule, parenting plan, or verbal testimony)?

Massachusetts Child Support Guidelines are calculated based on the parents sharing financial responsibility and parenting time approximately equally or the children primarily residing with one parent approximately 2/3 of the time. For Additional Information - No Link Provided

3. Does your state have any statute(s) addressing interest on arrears? If yes, indicate the amount of interest charged, any related conditions, and the statutory citation.

Yes. The Massachusetts Legislature granted DOR the authority to promulgate regulation to assess interest and penalties. M.G.L. c. 119A,s. 6(a)In 1998, DOR promulgated 830 CMR 119A 6.1 which sets the criteria for DOR's assessment of interest and penalties. See No. 4 below. For Additional Information - No Link Provided

4. Does your state’s IV-D agency calculate interest on arrears? If yes, indicate the amount of interest charged and any related conditions.

Yes. As of July 1, 2010, the monthly interest rate is 0.5% and the monthly penalty rate is 0.5% (prior to July 1, 2010, the monthly interest and penalty rate was 1%). DOR assesses interest at the end of any month in which the parent owes more than $500 in past-due support and has not paid the minimum monthly payment. 830 CMR 119A.6.1. The regulation provides for a number of exemptions that allow the parent to avoid the assessment of interest and penalty.

5. Does your state charge interest on retroactive support? If yes, indicate the amount of interest charged and any related conditions.

Yes, retroactive support is subject to the assessment of interest and penalty as set out in No. 4.

6. Will your state enforce a medical debt for any uninsured portion? If yes, under what circumstances?

Yes, if a court determines a sum certain that is owed and reduces it to a judgment.

7. If your state has issued an order, and another IV-D agency asserts that the person/entity entitled to receive child support payments has changed from the person/entity designated in your state’s order (due to a change in placement or foster care status), what does your state require in order to change the person/entity entitled to receive payments?

If DOR receives a responding UIFSA case seeking to transfer payment of an existing Massachusetts order to a new caretaker, DOR will request a petition to establish or modify a support order. Upon receipt of the petition, staff will review the case and determine if transfer of payment is appropriate pending a new order. DOR also requires verification of legal custody or guardianship before we will provide IV-D services to transfer payments unless the new custodian receives public assistance for the child.

7.1 Does it matter if the child receives TANF or Medicaid-only? If yes, explain.

Yes. If there is a Massachusetts support order and we receive notice that the child is receiving TANF with a new caretaker, we can redirect current support payments to the new caretaker (in effect to the TANF agency) while the case is being assessed to return to court to modify or establish a new child support order. We send a notice to the court, obligor, and the previous obligee any time we redirect payments. If the child receives Medicaid only, we will redirect any medical support to the new caretaker, but would also proceed in court to modify the existing order.

8. Does your state require that a custodial party, who is not one of the biological parents, have legal custody of a child before enforcing an order for support that was issued to the biological parents as the parties for non-public assistance cases?

Yes, the new caretaker must have or obtain a court order for custody or guardianship of the child for DOR to transfer the child support payments.

9. Does your state IV-D agency grant the noncustodial parent credit toward child support for Social Security Administration (SSA) auxiliary benefits paid to the custodial parent on behalf of a child when those benefits are based on the noncustodial parent’s SSA benefit?

MA law provides credit for SSA dependent benefits in accordance with the Child Support Guidelines. If the court order does not include a credit for dependent benefits, the parties need to return to court to modify the order.

9.1 If a child’s auxiliary SSA benefit paid to the custodial parent is greater than the current child support obligation, do you credit the excess amount against arrearages, and if so, how?

No

10. Does your state abate support? If yes, explain the circumstances and provide your statutory citation.

No For Additional Information - No Link Provided

11. If a child’s family benefit paid directly to the custodial parent is greater than the child support order, how do you credit the excess amount of current support? (That is, is it treated as a gift, paid to arrears accrued at any time, or treated as payment for a future period?)

If the dependent benefits exceed the Child Support Guidelines calculation, no child support order enters, and no credit is provided for dependent benefits that exceed the Guidelines calculation.

12. If the case is an intergovernmental case, what is your process for notification and reconciliation of the SSA payments with the other state?

The modification judgment required in MA takes into consideration the SSA dependent benefits when calculating the support order so there is no reconciliation required. If MA is enforcing another state’s order, it will follow that state’s instructions on how that state’s law treats the SSA dependent benefits.

13. Does your state close cases when the noncustodial parent receives SSI only or when the noncustodial parent receives SSI and Title II benefits?

MA will close a case when a noncustodial parent has been on SSI or SSI/SSDI combination for 3 or more years.

14. Does your state child support agency have a debt compromise program?

MA has an arrears management program that allows for offers in settlement or equitable adjustment for amount owed to the state. We also have a waiver of interest and penalties program.

15. When a child reaches the age of majority or otherwise emancipates and arrears are owed on the order, how does your state determine the payment rate on arrears? (For example, is collection enforced at the support amount plus arrears amount?)

MA continues income withholding for the same amount due immediately prior to the termination of current support, including any administrative or judicial amount collected towards past-due support. For the majority of cases, that results in 125% of the last current support order.

16. When there is an existing support order between the parents of a child and the child’s residence changes from one parent to the other, does your state require that the new custodial parent obtain legal custody before child support is addressed? Please describe.

DOR requires a court order addressing any change to the child support order.

5. Paternity/Parentage

1. Does your state law require custody and visitation to be addressed at the time of paternity/parentage establishment? If yes, please describe and provide the statutory citation.

No, Custody and parenting time are not routinely addressed in a child support proceeding and are not addressed by IV-D attorneys. The court may include language in the child support order regarding custody and parenting time typically be agreement of the parties. For Additional Information - No Link Provided

2. How is genetic testing coordinated within your state when the other party is in another state?

DOR’s genetic marker testing vendor coordinates for the other party to be collected in their home state. DOR sends notices of the appointment to the necessary parties. For Additional Information - No Link Provided

3. What is the percentage of probability for genetic testing that creates a rebuttable or conclusive presumption of paternity?

97% For Additional Information - No Link Provided

4. What is the state law citation that makes paternity acknowledgment conclusive? Please describe (if appropriate).

M.G.L. c. 209C, §17 May be rebutted by testimony as to lack of access or genetic testing. For Additional Information - No Link Provided

5. Does marriage constitute a rebuttable presumption of paternity/parentage without exceptions? Please describe and provide your statutory citation.

Yes For Additional Information - No Link Provided

6. Does the father’s name on the birth certificate constitute a conclusive presumption of paternity? Please provide your state citation. If no, please describe.

Yes, for children born after April 13, 1994. M.G.L. c. 46, §1: In the record of birth of a child born to parents not married to each other, the name of and other facts relating to the father shall not be recorded except as provided in section 2 of chapter 209C where paternity has been acknowledged or adjudicated under the laws of the commonwealth or under the law of any other jurisdiction. For Additional Information - No Link Provided

7.Does your state have any other paternity/parentage-related presumptions? If yes, please describe.

Yes. Attempt to marry, agreed to support the child, jointly held out as own, acknowledged parentage in a parental responsibility claim. M.G.L. c. 209C, § 6.

8. What, if any, is the agency name and link for your state’s putative fathers’ registry?

N/A -- MA does not have a putative father registry. For Additional Information - No Link Provided

9.What documents regarding paternity can your state’s IV-D agency provide to other IV-D agencies? Are there any charges to the requesting IV-D agencies?

The IV-D agency can provide copies of judgments and may be able to obtain copies of other birth records. There are not any charges to the requesting IV-D agencies.

10. Does your state’s bureau of vital statistics charge any fees to other states or private individuals for requesting searches, paternity/parentage documents, and data?

Yes. Fees are $20.00 per certified copy at their public counter and $32.00 by mail. For Additional Information - No Link Provided

10.1 Describe any circumstances under which these fees may be waived?

Contact the IV-D agency to determine if fees may be waived.

11. Is common-law marriage currently recognized in your state? If yes, describe the standard that defines common-law marriage and the date the standard went into effect.

No

12. If there was a prior common-law standard in your state that is no longer in effect, what were the dates that standard was in effect? Describe the standard.

N/A

13. If there is more than one child with the same custodial party and the same alleged father, should an initiating jurisdiction send one intergovernmental packet to your state (with a separate Declaration in Support of Establishing Parentage forms for each child) or a separate intergovernmental packet for each child?

One intergovernmental packet with a separate Declaration in Support of Establishing Parentage for each child. Page 5

6. Support Order Establishment

1. Does your state use an administrative, judicial, or a combined process to establish a support obligation?

Judicial

1.1 If your state can establish both administratively and judicially, under what circumstances would your state use the administrative process? Please provide the statutory citation for your state's administrative procedures.

N/A For Additional Information - No Link Provided

1.2. Under what circumstances would your state use the judicial process? Please provide the statutory citation for your state's judicial procedures.

Under all circumstances. M.G.L. c. 209C, 209, 208 and Massachusetts Rules of Domestic Relations Procedure. For Additional Information - No Link Provided

2. When setting support using your state's guidelines, whose income is considered in addition to the noncustodial parent's (for example, custodial parent, spouse, child)?

The custodial parent's income is also considered. In addition, the Massachusetts Child Support Guidelines give the court the discretion to consider unearned income of the child(ren). Income of a parent's spouse (or other co-parent child not subject of the order) may be required if the party is seeking a deduction for supporting another child, or if a party is seeking a deviation based on gross disparity between the standards of living of the two households. For Additional Information - No Link Provided

2.1. What documentation is required as proof/evidence of this information?

A completed Probate and Family Court Financial Statement, pay stubs, the most recent year's tax returns with all schedules and testimony of the parents.

3. What criteria for rebutting your presumptive guidelines have been established in your state?

In order to deviate from the guidelines, the court must find that the application of the guidelines would be unjust or inappropriate under the circumstances and that such departure is consistent with the best interests of the child. Circumstances which may support deviating, above or below the presumptive guidelines amount, including setting a child support order at $0, are as follows: 1.the parties agree and the Court determines the agreement to be fair and reasonable and approves their agreement; 2. a child has ongoing special needs or aptitudes with financial consequences; 3. a child has ongoing extraordinary mental, physical, or developmental needs with financial consequences; 4. a parent has ongoing extraordinary mental, physical, or developmental needs with financial consequences; 5. a parent has extraordinary expenses for health care coverage; 6. a parent has extraordinary travel or other expenses related to parenting time; 7. a parent has extraordinary child care costs for the children covered by this order; 8. a parent provides substantially less than one-third of the parenting time for a child or children; 9. the payor is incarcerated and has insufficient financial resources to pay support; 10. application of the guidelines, particularly in low income cases, leaves a parent without the ability to self support; 11. application of the guidelines would result in a gross disparity in the standard of living between the two households such that one household is left with an unreasonably low percentage of the combined available income; 12. application of the guidelines may adversely impact reunification of a parent and child where the child has been temporarily removed from the household in accordance with G.L. c. 119; and 13. absent deviation, application of the guidelines would lead to an order that is unjust, inappropriate or not in the best interests of the child, considering the Principles of these guidelines For Additional Information - No Link Provided

4. Will your state establish support orders for prior periods of support? If yes, please describe (for example, from the birth of the child, from date of separation, prenatal expenses, five years retroactive).

Depending on the circumstances of the case, the court may go as far back as the prenatal period. For Additional Information - No Link Provided

4.1. What information or documentation does your state require to proceed with establishing support for prior periods?

The petition of a party and information/documentation showing that the parent is chargeable with the support of the child for the period, including information regarding the parent's ability to pay during that time period, the amount due under the Child Support Guidelines in effect at that time less payments made. For Additional Information - No Link Provided

4.2. Will your state allow a petition for support for a minor child when the only issue is retroactive support?

No

4.3. If there are limitations upon your state's ability to establish support for prior periods, specify those limitations.

N/A For Additional Information - No Link Provided

5. Does your state require that a custodial party, who is not a biological parent, have legal custody of a child before establishing an order for support when public assistance is being expended?

No, but some individual courts may require proof of custody. For Additional Information - No Link Provided

5.1. What about when public assistance is not being expended?

Yes, legal custody or guardianship is required.

6. When your state has issued an order that reserves support, and now child support should be ordered, does your state require establishment or modification?

The answer may vary in individual courts, but as a general rule the other state should request modification. For Additional Information - No Link Provided

7. When there is an existing support order between the parents of a child and the child's residence changes from one parent to the other, does your state require that the new custodial parent obtain legal custody before child support is addressed? Please describe.

No. If the parent that gained custody applies for services, DOR will assist the new custodial parent in terminating the prior order and modifying (or establishing) an order to have the former custodial parent pay child support. If the court has not already made a custody order, it may address the custody and child support issues together. For Additional Information - No Link Provided

7. Income Withholding

1. What are specific sources of income not subject to withholding?

Federally excluded sources only, no sources excluded by state law. For Additional Information - No Link Provided

2. Does your state law adopt the federal Consumer Credit Protection Act (CCPA) income withholding limits? Please provide the statutory citation.

Yes. We use the CCPA limits. For Additional Information - No Link Provided

2.1 Does your state have policy or procedures allowing the agency to use lower limits than the CCPA?

Only for cases where there is no longer a current support order and arrears are owed. We will make an administrative change to the income order based on hardship.

3. Does your state charge any fees to the noncustodial parent that the employer must withhold and remit to the state? If yes, please explain.

No

4. Is an employer required to begin withholding after the date of service, receipt, or mailing of an income withholding order?

An employer is required to begin withholding no later than the first pay period occurring three working days after the date of the notice.

5. What are your state’s sanctions for employers for not implementing income withholding?

The employer is liable for the full amount of child support due and for a penalty equal to that amount or $500, whichever is greater. M.G.L.c. 119A, sec. 12(f)(3)(A). The employer may also be subject to a contempt proceeding where the court's full range of remedies available.

6. What are the penalties to an employer for failure to remit payments withheld?

Massachusetts law provides that an employer that fails to withhold child support or fails to remit the payments to DOR will be liable for the child support due and a penalty equal to the amount of child support due or $500, whichever is greater. M.G.L. c. 119A. § 12(f)(3).

7. Does your state allow other jurisdictions to send income withholding orders for unemployment insurance (UI) benefits directly to your state’s UI agency? If yes, please explain your process and include any additional required documents.

Yes. Send orders directly to: Division of Unemployment Assistance, 19 Staniford Street, Boston, MA 02114, Attn: Child Support or faxed to Lorena Roberts or Regine Boursiquot at 617-727-0004. Please provide a contact name and phone number.

7.1 If no, what is your state’s process to aid the other jurisdictions in withholding UI benefits? Please describe and include the required documents.

N/A

8. Does your state allow other jurisdictions to send income withholding orders directly to a noncustodial parent’s financial institution in your state? If yes, please explain your process and include any additional required documents.

If a financial institution is making regular periodic payments so that it qualifies for a notice of income withholding order, then it can be sent directly the to the financial institution.

8.1 If no, what is your state’s process to aid the other jurisdiction in collecting from a financial institution? Please describe and include the required documents.

9. How does a noncustodial parent contest an income withholding in your state?

Noncustodial parent requests an administrative review. DOR conducts a review of documentation submitted by the parent and issues a final determination which is subject to judicial review. See M.G.L. c. 119A. § 12(e).

10. When your state is enforcing an order and receives payment through income withholding that is not enough to cover the full amount ordered, how does your state apply the payment to the types of support (for example, current, arrears, medical, spousal support, other)? Please describe and provide the statutory citations, if appropriate.

DOR allocates first to child support, then to medical support, and finally to spousal support. If any funds remain, they are applied to arrears in the same order. For Additional Information - No Link Provided

11. Do you send IWOs to employers for independent contractors? If yes, do you have a special process for determining the amount to withhold?

Yes, DOR sends IWOs for employers of independent contractors. The IWO is for the same amount as any employer.

8. Distribution

1. Does your state pass through collections (and disregard collections for Temporary Assistance for Needy Families (TANF) eligibility purposes) in current assistance cases? If yes, provide the amount and explain.

Yes, up to a maximum of $50.

2. Does your state participate in the pass-through in former assistance cases? If yes, provide the date and explain.

No

3. In former assistance cases, are federal income tax refund offset payments applied to families first (DRA distribution) or state arrears first (PRWORA distribution)?

PRWORA distribution rules.

4. How does your state distribute payments when the noncustodial parent has arrears due to your state and another state?

We follow our distribution rules.

4.1. If there are no arrears due to your state, how does your state distribute payments when the noncustodial parent has arrears due to multiple states?

We follow our distribution rules. For Additional Information - No Link Provided

9. Enforcement

1. What data matches (for example, financial institution, state lottery) and enforcement remedies are available through Automated Administrative Enforcement in Interstate Cases (AEI) in your state? (See AT-08-06: Implementing Section 466(a)(14) of the Social Security Act, High-Volume, Automated Administrative Enforcement in Interstate Cases.)

Financial Institution match and levy.

2. What criteria must be met, and in addition to Transmittal #3, what documentation does your state require to proceed with an AEI request?

3. What are your state's criteria for reporting a noncustodial parent's child support information to credit bureaus?

An annual notice was sent to the parent, there is a valid court order, the case is current support or arrears only, arrears plus interest in all eligible cases is $1,500 or more. For Additional Information - No Link Provided

4. To which credit bureaus does your state report a noncustodial parent's child support information?

Experian and Innovis.

5. Is the method for credit bureau reporting judicial, administrative, or both?

Administrative.

6. Can a noncustodial parent who no longer has a past-due account have the report removed from the credit bureau? If so, what must the noncustodial parent do?"

No. We follow credit reporting industry standards and report accounts which have been paid in full as a $0 balance.

7. When your state is the responding state, does it submit past-due cases to OCSS for federal administrative offset? If yes, what is the minimum required past-due amount?

No

8. When your state is the initiating state, does it submit past-due cases to OCSS for federal administrative offset? If yes, what is the minimum required past-due amount?

Yes $150 (arrears + interest, less amounts on pre-distribution hold) for public assistance cases. $500 (arrears + interest, less amounts on pre-distribution hold) for non-public assistance cases. If there is a MSFIDM match, a levy notice will not be issued to the financial institution until the case meets the eligibility criteria for levy ($2,500 or more in arrears + interest + penalties, after crediting amounts on pre-distribution hold and no payments in last 6 weeks).

9. When your state is the responding state, does it submit past-due cases to OCSS for insurance match? If yes, what is the minimum required past-due amount?

No

10. When your state is the initiating state, does it submit past-due cases to OCSS for insurance match? If yes, what is the minimum required past-due amount?

No

11. When your state is the responding state, does it submit past-due cases to OCSS for MSFIDM? If yes, what is the minimum required past-due amount?

Yes. The minimum required amount for submission to OCSE is $25. To be eligible for financial institution levy, the parent must owe arrears equal to or greater than $2,500 (principal, interest and penalties for all eligible cases, less amounts on pre-distribution hold) and have made no non-enforcement payments in the prior 6 weeks.

12. When your state is the initiating state, does it submit past-due cases to OCSS for MSFIDM? If yes, what is the minimum past-due amount?

Yes. The minimum required amount for submission to OCSE is $25. To be eligible for financial institution levy, the parent must owe arrears equal to or greater than $2,500 (principal, interest and penalties for all eligible cases, less amounts on pre-distribution hold) and have made no non-enforcement payments in the prior 6 weeks.

13. When your state is the responding state, does it submit past-due cases to OCSS for passport denial?

No

14. Are the financial institution attachment procedures in your state judicial, administrative, or both?

Administrative

15. Are there specific account types exempt from the administrative financial institution attachment process in your state? If yes, which account types are exempt?

Yes, ERISA qualified accounts. For Additional Information - No Link Provided

16. Is the financial institution attachment process in your state centralized and/or automated?

Both

17. What are the criteria to attach an account in a financial institution in your state?

DOR does not issue financial institution levies unless the parent has been sent a notice of the child support debt within the last 12 months, there is a valid court order and the parent owes $2,500 or more in arrears + interest + penalties, after crediting amounts on pre-distribution hold and has made no payments in the last 6 weeks.

18. Does your state's law require financial institutions doing business in your state to accept enforcement actions directly from other states? If yes, provide the statutory citation. Please explain.

For Additional Information - No Link Provided

19. If there are no statutory criteria required to attach an account, describe the process for requesting a financial institution attachment from another child support agency (for example, a Transmittal #3) and list additional documentation required.

Yes. M.G.L. c. 119A, sec. 8

20. Does your state's income withholding definition include amounts in financial institutions?

No For Additional Information - No Link Provided

21. Does your state require sending a notice of intent to the noncustodial parent when attaching an account in a financial institution? Who notifies the noncustodial parent - the state, the financial institution, or both?

Yes, DOR issues a notice of child support debt that serves as pre-deprivation notice for our administrative remedies. One week after issuing an actual levy, DOR sends a copy of the levy and an appeal form to the noncustodial parent. For Additional Information - No Link Provided

22. How long does the financial institution have to hold funds before sending the noncustodial parent's assets to your child support agency?

The financial institution is required to freeze funds upon receipt of the levy and remit the funds after 21 days. If not paid in full, the levy remains in effect for a total of 60 days from the date issued and the financial institution is required to remit any additional funds at the time the levy expires. For Additional Information - No Link Provided

23. Does your state law or policy require the financial institution and/or state to hold the attached assets during the challenge or appeal time frame? If yes, provide the statutory citation and time frames.

Yes. If we receive a request for an administrative review, we hold the funds until the review is resolved. If the funds are still with the financial institution we ask that the funds be held until we notify them of the results of the review. For Additional Information - No Link Provided

24. What amount or percentage of the noncustodial parent's financial assets are eligible for attachment? Is this different for joint accounts? Please explain.

No. All funds are eligible for attachment including funds in joint accounts. For Additional Information - No Link Provided

25. What are the criteria for an obligor or joint account holder to contest a financial institution attachment?

The obligor must show that the funds do not belong to them (e.g., obligor is account holder in a custodial capacity) and that the obligor derives no benefit from the funds in the account.

26. Does your state have procedures to liquidate non-liquid assets (for example, stocks, bonds, etc.)? If yes, provide the statutory citation and the procedures to follow.

Yes. If the property to be levied is a security, or shares of a mutual fund other than a money market mutual fund, the parent may sell or repurchase such securities or shares in the ordinary or usual course of investing, but may not receive funds resulting from such sale for a period up to 45 days. At the end of the 45 days, if DOR has not rescinded the levy, extended the time period, or otherwise notified the financial institution not to remit the funds, the financial institution must liquidate sufficient securities or shares to satisfy the full amount of the lien and remit the liquidated funds to DOR. M.G.L. c. 119A, § 6(b)(6) For Additional Information - No Link Provided

27. What are your state's criteria for driver's license revocation/suspension for nonpayment of support?

Total arrears principal and interest (excluding penalty) for all cases, after crediting pre-distribution hold, is $50 or more and there have been no payments for the prior 8 consecutive weeks.

28. What are your state's criteria for driver's license restoration/reinstatement, including hardship exemptions?

A driver's license will be reinstated when one of the following occurs: the arrears balance is paid in full, the IV-D case is closed or converted to a non IV-D income withholding only case or the court orders reinstatement. A driver's license may also be reinstated if the parent enters into a payment agreement. A license payment agreement must be signed if the parent is paying less than the total amount owed. In certain circumstances, the license may be reinstated if the parent demonstrates a need that warrants reinstatement (license needed to commute to job or to access medical care for self or dependent child). The parent must sign a license payment agreement, unless paying total arrears owed. Upon satisfaction of terms for reinstatement, DOR notifies the Registry of Motor Vehicles that the parent's driver's license should no longer be suspended for failure to pay child support. The license is not reinstated until the applicable registry fees are paid.

29. Does your state allow temporary or conditional driver's licenses? If yes, what are the criteria?

No

30. What are your state's criteria for professional license revocation/suspension for nonpayment of support? Specify the professional license types.

Total arrears principal and interest (excluding penalty) for all cases, after crediting pre-distribution hold, is $50 or more and there have been no payments for the prior 8 consecutive weeks. All professional license types and occupational licenses are subject to suspensions.

31. What are your state's criteria for professional license restoration/reinstatement, including hardship exemptions?

A professional license will be reinstated when one of the following occurs: the arrears balance is paid in full, the IV-D case is closed or converted to a non IV-D income withholding only case or the court orders reinstatement. A professional license may also be reinstated if the parent enters into a payment agreement. A license payment agreement must be signed if the parent is paying less than the total amount owed. In certain circumstances, the license may be reinstated if the parent demonstrates a need that warrants reinstatement. The parent must sign a license payment agreement, unless paying total arrears owed. Upon satisfaction of terms for reinstatement, DOR notifies the licensing authority that the parent's professional license should no longer be suspended for failure to pay child support. The license is not reinstated until the applicable fees are paid.

32. Does your state allow temporary or conditional professional licenses? If yes, what are the criteria?

Yes

33. What are your state's criteria for recreational license revocation/suspension for nonpayment of support? Specify the recreational license types.

Total arrears principal and interest (excluding penalty) for all cases, after crediting pre-distribution hold, is $50 or more and there have been no payments for the prior 8 consecutive weeks for revocation of certain fishing, hunting and recreational vehicles.

34. What are your state's criteria for recreational license restoration/reinstatement, including hardship exemptions?

A recreational license will be reinstated when one of the following occurs: the arrears balance is paid in full, the IV-D case is closed or converted to a non IV-D income withholding only case or the court orders reinstatement. A recreational license may also be reinstated if the parent enters into a payment agreement. A license payment agreement must be signed if the parent is paying less than the total amount owed. There is no hardship exemption for recreational licenses. Upon satisfaction of terms for reinstatement, DOR notifies the licensing authority that the parent's recreational license should no longer be suspended for failure to pay child support. The license is not reinstated until the applicable fees are paid.

35. Does your state allow temporary or conditional recreational licenses? If yes, what are the criteria?

No

36. What are the criteria for initiating/filing a lien in your state?

The criteria for placing liens differs based on the type of property. However, before placing a lien on any property, DOR must have issued a notice of the child support debt at least 30 days prior to issuing the lien. Where agency determines collection of debt will be jeopardized by delay, lien may be filed without regard to 30-day period. See M.G.L. c. 119a. § 6(b).

37. Is the lien process in your state primarily judicial, administrative, or both? Please describe.

Administrative

38. Does your state enforce property seizure and sale? If yes, is this process primarily judicial, administrative, or both? Please describe.

No

39. Does your state have state income tax refund offset as an enforcement remedy? If yes, describe whether the process for this remedy is primarily judicial, administrative, or a combination.

Yes. Administrative.

40. Does your state intercept lottery or other types of gaming/gambling winnings in your state? If so, what kind of winnings are included?

Yes. Lottery winnings and casino winnings.

40.1 If yes, is this enforcement judicial, administrative, or both?

Administrative

41. What other administrative enforcement procedures are available in your state that are not otherwise described in the IRG?

None

42. What other judicial enforcement procedures are available in your state that are not otherwise described in the IRG?

None

10. Modification And Review/Adjustment

1. How frequently does your state conduct order reviews in IV-D cases (for example, every year or every three years)? (See 45 CFR 303.8.)

Every three years in TANF cases or upon request in TANF and non-TANF cases. For Additional Information - No Link Provided

2. What is your state's modification procedure? Briefly describe.

Modification is a judicial process and warranted if there is an inconsistency between the current order and application of the Child Support Guidelines or there is a need to address health care coverage. For Additional Information - No Link Provided

3. What are the criteria for modification under your state's guidelines (for example, a change that is more than $50 or 20% upward or downward from the current amount ordered)?

The court does not use a percentage threshold or dollar amount to determine eligibility. While screening cases every three years to determine whether to request modification from the court, DOR requires a 15% deviation from the current child support order. If one of the parties requests that DOR pursue modification, the change in the order must be more than $5 per week. Parties who do not meet DOR criteria are informed that they may seek modification by filing in court. For Additional Information - No Link Provided

4. Which of the following criteria for demonstrating a change in circumstances apply for modifying an order?

For Additional Information - No Link Provided

4.1. The earnings of the noncustodial parent have substantially increased or decreased.

yes

4.2. The earnings of the custodial parent have substantially increased or decreased.

yes

4.3. The needs of a party or the child(ren) have substantially increased or decreased.

yes For Additional Information - No Link Provided

4.4. The cost of living has changed.

no

4.5. The child(ren) has extraordinary medical expenses not covered by insurance.

yes

4.6. There has been a substantial change in childcare expenses.

yes

4.7. What other criteria does your state use for demonstrating a change in circumstances for modifying an order?

Massachusetts General Laws provide that child support orders shall be modified if there is an inconsistency between the amount of the existing child support order and the amount that would result from application of the Child Support Guidelines. M.G.L. c. 208, § 28, M.G.L. c. 209C, § 20, M.G.L. c. 209, § 37. A change in circumstances is not required for an order to be modified. The criteria in 4.1 - 4.6 could all affect the guidelines amount and therefore would potentially result in a modification of the child support order. For Additional Information - No Link Provided

5. Does your state have a cost of living adjustment (COLAs) for orders? If yes, what index does your state use? (See 45 CFR 303.8(b)(1)(ii).)

No. Statute allows for it, but that provision is not used by DOR at this time.

6. After learning that a parent who owes support will be incarcerated for more than 180 calendar days, does your state elect to initiate a review of an order without the need for a specific request, i.e., automatically? (See 45 CFR 303.8(b)(2).)

No For Additional Information - No Link Provided

7. If a child’s family SSD benefit paid directly to the CP is less than the child support, does the above situation qualify as a change of circumstance for a review and adjustment?

Yes. MA law provides credit for SSA dependent benefits in accordance with the Child Support Guidelines. If the court order does not include a credit for dependent benefits, the parties need to return to court to modify the order.

8. Does your procedure require a request from a party to review an order in an IV-D Non-Public Assistance case? If yes, must the party sign the request?

9. Can the IV-D agency initiate a review in an IV-D Non-Public Assistance case without a request from the party (for example, based on data from automated sources that the parent is receiving unemployment or SSI)?

Yes

11. Lump Sum Payments

3. How does your state attach different types of lump sum payments? For example, does your state use the OMB-approved income withholding order for employer-issued bonuses, a lien, and levy notice for workers' compensation (if workers' compensation is considered a lump sum payment in your state), etc.?

The OMB-approved income withholding order to attach lump sum payments from an employer. For workers' compensation lump sum settlement, a third-party claim must be filed with the Massachusetts Department of Industrial Accidents.

12. Cost Recovery And Fees

1. Does your state elect to recover costs in excess of any fees collected to cover administrative costs in your child support state plan? (See section 454(6) of the Social Security Act and 45 CFR 302.33(d).) If yes, does your state collect excess actual or standardized costs on a case-by-case basis? Please describe.

Yes, in limited circumstances and on a case by case basis, DOR will collect actual costs.

1.1. If yes, does your state recover costs from the custodial parent or the noncustodial parent? (Note: No costs can be assessed against a foreign custodial parent applying through a Central Authority in a Hague Convention country, a foreign reciprocating country, or a foreign country with state-level reciprocity.)

In some cases, the costs for genetic marker tests may be passed on to the parties.

2. Does your state recover costs on behalf of an initiating state that has elected to do cost recovery? If yes, describe.

No

3. How does your state impose and collect the mandatory $35 annual fee (after collecting the first $550)? This fee is applicable in IV-D cases in which individuals who never received IV-A assistance are receiving IV-D services. (See 45 CFR 302.33(e).) See options below.

3.1. Is it retained by the state from support collected?

No

3.2. Is it paid by the individual applying for child support services?

No

3.3. Is it recovered from the noncustodial parent?

No

3.4. Is it paid by the state out of its state funds?

Yes

13. Insurance Match

1. Does your state have legislation requiring insurance companies to work with child support agencies to identify claimants who owe past-due child support? Describe the requirements and provide the statutory citation. How does your state allocate payments when there is more than one claim against the noncustodial parent's income? Should the payment be divided equally or pro-rated among the cases? (See 45 CFR 303.100(a)(5).)

Prior to making any non recurring payments of $500 or more to a third party claimant, an insurer must check the Commonwealth's Payment Intercept Program's website to ensure whether the claimant owes past due child support. M.G.L. c. 175, sec. 24D Payments allocate first to current support due for each case, then any periodic arrears payment for each case and any remaining funds are allocated in proportion to the arrears balance owed in each case. For Additional Information - No Link Provided

2. What criteria must a noncustodial parent meet to be eligible for your state’s participation in the federal insurance match program?

N/A

3. What process does your state use to intercept insurance payments?

Ten days prior to making a qualifying payment, a registered Payment Intercept Program insurer must submit a claimant's Social Security numbers via the PIP secure website. The insurer receives an immediate response indicating whether or not there is a match. If there is a match, the insurer receives the Notice of Lien and other documents to print and submit with payment. For Additional Information - No Link Provided

4. How does another state initiate and intercept collections from your state’s workers’ compensation agency?

For periodic worker's compensation payments, another state may issue an IWO directly to the worker's compensation attorney. To make a claim against any lump sum settlement, the state must file a Third Party Claim with the Massachusetts Department of Industrial Accidents. For Additional Information - No Link Provided

5. Does your state participate in the Child Support Lien Network or CSLN (which provides insurance match services)?

No

14. Family Violence

15. CSENet

1. When your state is the initiating state, does it send a Child Support Enforcement Network (CSENet) case closure transaction to let the responding state know your state has closed its case (including the reason for closure) and/or the responding state's intergovernmental services are no longer needed? (MSC P GSC15; 45 CFR 303.7(c)(11).)

Yes

2. When your state is the responding state, does it send a CSENet case closure transaction to notify the initiating state that its case is closed based on one of the following reasons: (MSC P GSC16)? Initiating state failure to take an action essential for the next steps? (45 CFR 303.11(b)(17).) The initiating state requested the responding state to close the case? (45 CFR 303.7(d)(10).)

Yes

3. When your state is the initiating state, does it send a CSENet case closure transaction to notify the responding state that it must stop any income withholding orders or notices and close the intergovernmental case? (MSC P GSC17; 45 CFR 303.7(c)(12).)

DOR generate a CSENet transaction, but not always MSC P GSC17. The CSENet transaction generated corresponds to the reason the case was closed.

4. When your state is the responding state, does it send a CSENet case closure transaction to notify the initiating state that, per its request, the case is closed, and your state has stopped its income withholding order? (MSC P GSC18; 45 CFR 303.7(d)(9).)

No

5. Does your state send CSENet transactions to request interest information? (MSC R GRINT)

Yes

6. Does your state send CSENet transactions to provide another state with interest and arrears information? (MSC P GSTAI)

Yes

16. Copies Of Orders And Payment Records

1. What are the procedures and associated costs for obtaining a certified copy of a court order?

Submit a Child Support Enforcement Transmittal #3. There is no cost. For Additional Information - No Link Provided

2. What are the procedures and associated costs for obtaining a certified payment record?

Submit a Child Support Enforcement Transmittal #3. There is no cost. For Additional Information - No Link Provided

17. Uniform Interstate Family Support Act (UIFSA)

1. What is the statutory citation for your state's enactment of UIFSA?

M.G.L. c. 209D For Additional Information - No Link Provided

2. How does your state define the tribunal (See UIFSA 103)?

A court, administrative agency or quasi-judicial entity authorized to establish, enforce or modify support orders or to determine parentage of a child. For Additional Information - No Link Provided

3. How many copies or sets of documents does your state need for an intergovernmental case referral that is not sent electronically?

One

4. Does your state require initiating states to send intergovernmental forms in a one-sided format (when sending paper copies)?

No

18. International - Reciprocity

1. With which foreign countries or other jurisdictions (such as Quebec) does your state have state-level reciprocity for child support? (Do not include federal foreign reciprocating or Hague Convention countries.)

Quebec.

2. Does your state exercise its option for enforcement of spousal-only orders for a foreign reciprocating country, a Hague Convention country, or a foreign country with which your state has state-level reciprocity? (See section 454(32)(B) of the Social Security Act.)

No

3. Does your state agency accept direct applications for services from individuals residing outside the United States (See UIFSA 307 - Alternative A), or does your state's law allow discretion in accepting these applications (See UIFSA 307 - Alternative B)?

DOR uses discretion in accepting direct applications.

19. International Information For Hague Convention Countries

1. When a Hague Convention country seeks registration of a Convention support order in your state, does your state allow the country to send an abstract (or summary) of the order on the Hague Abstract of a Decision form in lieu of the complete text? (See UIFSA 706(b) (1).)

No For Additional Information - No Link Provided

2. Does your state send and receive pleadings and documents electronically in international cases? If yes, specify the types of pleadings and documents your state can send and receive electronically.

DOR presently accepts electronic documents and pleadings but encourages member countries to use mail when possible.

3. What methods of personal service does your state use?

Service is made under Massachusetts Domestic Relations Procedure Rule 4, where an authorized process server may serve the defendant by: 1) personally delivering a copy of the summons and complaint; or 2) leaving a copy of the summons and complaint at the defendant's last and usual place of abode and by mailing copies to the defendant. If personal service is not possible, service can be made by publication and mailing a copy by registered or certified mail to the defendant's last known address.

4. When establishing a child support order, what can be included as add-ons to the child support guideline amount? Please provide the relevant statutory or case law citation. (See also question 1 under Support Details.)

The Child Support Guidelines require a tribunal to consider and address a variety of factors and additional expenses when determining a child support order. https://www.mass.gov/info-details/child-support-guidelines For Additional Information - No Link Provided

5. Does your state encourage amicable solutions between parents to promote voluntary payment of support, such as the use of mediation, conciliation, or similar consent processes? If yes, describe.

Yes, but these services are not available directly from the IV-D agency.

6. What circumstances will cause your state to end child support before the normal duration?

Death or emancipation of the child. Generally, a child under 21 is emancipated if: the child is married; the child is in the military; the child is 18 years old and self-supporting and permanently no longer in the care of their parents. Modification by the court is required for early termination of support. For Additional Information - No Link Provided

20. International Payments

1. How does your state disburse child support payments to foreign reciprocating and Hague Convention countries when your state is the responding state in a case?

Disbursements to foreign agencies are made by check. Payments to individuals are by check or debit card. Direct deposit is available for customers who have a US bank account.

2. What actions does your state take to reduce the costs and fees associated with international payment processing?

Our SDU has completed programming to accept international ACH payments. We also provide a debit card upon request to a CP residing in a foreign country if he or she does not have a US bank account.

3. Does your state accept electronic payments from foreign reciprocating or Hague Convention countries in international cases? If so, provide payment instructions.

Yes. Please refer to the NACHA approved IAT file layout.

4. Does your state send international payments to participating foreign authorities via OCSS’ Central Authority Payment Service? If yes, please list which foreign authorities.

21. Tribal Non IV-D

1. Has your state established cooperative arrangements with any Indian tribes or tribal organizations that don't have a tribal IV-D program?

No

1.1. If yes, list the tribes and identify services provided, if less than full services.

For Additional Information - No Link Provided

2. Does your state have any IV-D attorneys licensed to practice in the courts of Indian tribes or tribal organizations that don't have tribal IV-D programs?

No

22. Employer Services

1. Does your state require electronic payments? If yes, provide your state statutory citation.

No

2. What is your state's SDU bank name?

Bank of America

3. What is your state's SDU vendor name?

Systems and Methods, Inc. (SMI)

4. What is your state's web-based payment service for employers?

Smart e-Pay

5. What is your state's web-based payment service for noncustodial parents?

Smart e-Pay

6. Does your state accept credit card payments? If yes, who does your state accept credit card payments from?

Yes, credit card payments are accepted from noncustodial parents and third parties.

7. How does your state accept card payments?

Credit card payments are accepted by phone or online

8. Are there fees associated with the credit card payments?

Yes, 2.5% of the transaction amount

9. Does your state have other payment options?

Yes. Parents can make payments by check or Money Order sent by mail, in cash at MoneyGram locations, and using Electronic Funds Transfer accounts such as Apple Pay, Google Pay, PayPal or Venmo.

10. How many days following the first pay period after service, receipt, or mailing of an income withholding order is an employer required to begin withholding?

Employers are required to begin withholding no later than the first pay period that occurs 3 days after the date of mailing of the order/notice.

11. When must an employer remit amounts withheld from an employee's pay?

Payments must be remitted within 3 business days of the pay date.

12. When calculating disposable income for child support purposes, what are the mandatory deductions from gross income required by state law, such as union dues or medical insurance premiums?

Mandatory deductions for CCPA purposes include federal and state taxes, Social Security taxes, state unemployment insurance taxes, and required deductions under state employees’ retirement plans. Deductions not required by MA law include, but are not limited to, payment of union dues, payment of health insurance premiums, company retirement plan investments, contributions to employee stock option plans, purchase of savings bonds, contributions to charity.

13. What is your state's priority for withholdings?

Child support takes priority after mandatory deductions stated in the prior response. Note: Child support takes priority over a federal tax levy only if the support order was established prior to the date of the tax levy. 26 CFR 301.6334-1

14. Does your state law adopt the federal Consumer Credit Protection Act (CCPA) income withholding limits? Provide the statutory citation.

Yes, Massachusetts has adopted the CCPA income withholding limits. G.L. c. 119A, §12 (f).

15. What are the withholding limits for non-employees?

Massachusetts instructs payers of income who make regular periodic payments as compensation to non-employees to follow the CCPA limits. If the compensation is not in the form of regular periodic payments, there are no withholding limits.

16. How does your state allocate payments when there is more than one claim against the noncustodial parent's income? Should the payment be divided equally, or prorated among the cases? (See 45 CFR 303.100(a)(5).)

Payments first allocate to current support due in each case. If the funds are insufficient to satisfy all support due that month they are prorated among the cases. After current support is satisfied, remaining funds are prorated towards arrears payback amounts across all cases.

17. When does your state require employers to send notice of an employee's termination?

The employer must notify the agency of an employee’s separation prior to the time that the next child support payment is due.

18. How long should an employer retain the order after the employee's termination?

The employer must retain the order until receiving a termination IWO .

19. What is the maximum fee for the administrative cost that an employer may charge for processing income withholding orders? (45 CFR 303.100 (e)(iii))

The maximum fee is $1 per pay period.

20. Provide your state's statutory citation.

Massachusetts General Laws Chapter 119A, section 12

21. Does your state have a definition of a lump sum or bonus? Provide the statutory citation. (Note: States may define "lump sum" more broadly than only employer-related lump sums.)

Yes

22. Does your state law require employers to report lump sum payments? If yes, provide the statutory citation or rule.

Yes G.L. c. 62E, § 2; G.L. c. 151A, § 1

23. Does your state have a threshold amount for a lump sum to be reported?

There is no threshold amount.

24. Does your state citation or rule provide how long the employer must hold the lump sum?

Payments must be remitted to the IV-D agency as directed in the levy.

25. Is the Income Withholding Order (IWO) used for lump sums?

Yes

26. How does your state attach different types of lump sum payments? For example, does your state use the OMB-approved IWO for employer- issued bonuses, a lien, and levy notice for workers' compensation (if workers' compensation is considered a lump sum payment in your state), etc.?

One-Time Order/Notice - Lump Sum Payment

27. If the lump sum is earnings as defined by the CCPA, does your state limit the withholding to a greater degree than the CCPA limitation?

No

28. If the lump sum is not earnings as defined by the CCPA, does your state limit the withholding/attachment?

It depends on the nature of the payment. Please contact our Employer Services at Phone: 800-332-2733 to determine if the withholding is limited or not.

29. What is your state's Medical Support Statute?

Massachusetts General Laws, Chapter 119A, §12

30. What is your state's Reasonable Cost Definition?

Private health care coverage shall be deemed reasonable in cost to the parent if it does not exceed 5% of their gross income. Private health insurance is deemed unavailable at reasonable cost if the parent is on MassHealth; or the parent receives MassHealth for the benefit of the child; or the gross income for the parent's family size does not exceed 150% of the federal poverty guidelines.

31. What is the Health Coverage Expense?

Same as above.

32. What is the Income Withholding Limits for Support?

Income Withholding Limits for Support The total amount withheld for both cash and medical support cannot exceed 65% of the employee's aggregate disposable weekly earnings. See the Consumer Credit Protection Act (CCPA) 15 U.S.C., section 1673(b).

33. What is the Priority of Withholding?

1) Deduct the amount required to pay the current monthly child, family and/or spousal support (not including any periodic payment toward arrears), 2) Deduct the amounts required to pay the current monthly family health premiums and/or other current medical support. 3) Deduct any amount ordered for the payment of arrears. 4) Deduct any remaining ordered amounts.

34. What is the priority of health coverage if the income withholding limit is less than the total costs of ordered coverage?

Same as above.

35. According to 45 CFR §303.32(a), what are your state options?

If the obligor is required to provide health care coverage for their child through an employment-related health plan, DOR will transmit the national medical support notice to the employer. If the obligee is required to provide health care coverage, DOR has the option of transmitting the national medical support notice to the employer. M.G.L. c. 119A, §12(b)(5)(E)

36. What does your state do if an employee contests 45 CFR §303.32(c)(5)?

If the obligor contests the withholding of the employee share of premiums for health care coverage on the basis of mistake of fact, the employer is still responsible for initiating and continuing the withholding unless and until it receives notice from DOR, the court or an administrative agency of competent jurisdiction to terminate the withholding of the employee share of premiums for health care coverage. M.G.L. c. 119A, §12(b)(6)

37. What is the reporting timeframe (non-magnetic media only)?

An employer or payor of income must complete new hire reporting within 14 days of an employee’s or independent contractor’s effective date of employment or effective date of reinstatement (reinstatement of employment after a lapse in pay of 30 calendar days or more or, for an independent contractor, the date of commencement of employment under a new contract).

38. What are the required data elements?

Name, address, Social Security number and effective date of employment or effective date of reinstatement and the name, address and federal employer identification number for the employer or payor of income.

39. What are the methods of transmission?

An employer or payor of income that employs 25 or more employees or independent contractors must use electronic transmittal (if unable to transmit electronically, the employer or payor of income must cooperate with the Commissioner of Revenue to identify another means of transmittal). An employer or payor of income that employs fewer than 25 employees or independent contractors may use electronic transmittal or cooperate with the Commissioner of Revenue to identify another means of transmittal.

40. Does your state require independent contractor reporting?

Yes