What Is Box 14 MAPFML and Is It Tax Deductible?
Understand the tax implications of the MAPFML deduction in Box 14. This guide explains how these mandatory contributions are treated for federal vs. state tax returns.
If you are a Massachusetts employee, you may notice an entry labeled “MAPFML” in Box 14 of your annual Form W-2. This box is used by employers to report information that doesn’t have its own dedicated space on the form. The MAPFML notation represents your contributions to a state-mandated program.
Understanding the MAPFML Contribution
The acronym MAPFML stands for Massachusetts Paid Family and Medical Leave. This is a state-administered insurance program designed to provide temporary income replacement to eligible workers for specific family or medical reasons. The program is funded by mandatory contributions from both employees and, in some cases, employers.
These contributions are calculated as a percentage of your eligible wages, up to the annual Social Security income limit. The specific rate can change, but it is set by the state. This is not an optional deduction but a required contribution for most Massachusetts workers. The figure in Box 14 simply informs you of the total amount you contributed, which was collected through regular deductions from your paychecks.
Tax Deductibility of MAPFML Contributions
The tax treatment of your MAPFML contributions differs between your federal and state returns. For federal income tax purposes, the IRS considers these mandatory payments to be a state tax. This means they can potentially be deducted, but only if you choose to itemize your deductions on Schedule A instead of taking the standard deduction. Most taxpayers use the standard deduction, which means they receive no federal tax benefit from these contributions.
If you do itemize, your MAPFML contributions are included as part of the State and Local Tax (SALT) deduction. This deduction, however, is capped at $10,000 per household per year. This cap includes all state and local income, sales, and property taxes you paid.
For Massachusetts state income tax purposes, the situation is more favorable. The state considers these contributions to be deductible. This deduction is handled on a pre-tax basis by your employer. Consequently, the state wages reported in Box 16 of your W-2 should already be lower than the federal wages reported in Box 1, as the MAPFML contributions have been excluded from your taxable state income.
Reporting on Your Tax Return
The information from Box 14 often results in no direct action on your tax return. For your federal return, if you take the standard deduction, you do not need to enter the MAPFML amount anywhere. The figure is for informational purposes only in this context.
For your Massachusetts state tax return, the process is typically automatic. You should verify that your state wages in Box 16 are, in fact, lower than your federal wages in Box 1. This difference confirms that your employer has already accounted for the pre-tax deduction, and no separate entry or additional form is needed on your state return to claim the deduction.