Mass. Gen. Laws ch. 58 § 28B
The state treasurer and other officials having charge of the payment of salaries and wages by the commonwealth and its political subdivisions, respectively, to officers and employees thereof are hereby authorized, empowered and directed to furnish to each such officer or employee in respect of his employment during any calendar year, on or before January thirty-first of the succeeding year, a written statement showing the name and address of, and the salary or wages paid to, such officer or employee during such calendar year, and the amount of the federal tax deducted and withheld under the internal revenue code, as from time to time amended, in respect of such salary or wages, and a copy thereof to the commissioner of internal revenue, or his successor, and to the commissioner of revenue.
Mass. Gen. Laws ch. 58, § 28B