Is MA PFML (MA Paid Family Medical Leave) the same thing as PFL (Paid Family Leave)?

[John Doe]

If a W-2 has Box 14 filled with "MA PFML" and later on TurboTax asks "Did you receive paid family leave benefits?". Would the answer be yes? Is "MA PFML" the same thing as "paid family leave"? Or are they different things?

[KrisD15]

No, the answer to that TurboTax question would be No.

They are the same thing HOWEVER, if the amount is listed in Box 14, but you also receive a 1099-G for the same amount, ignore the entry in Box 14 and enter the 1099-G. 

Box 14 is used by your payroll department and not for tax return reporting. 

It sounds like your leave was paid through the state of Massachusetts, so you should receive and enter a 1099-G from the state of Massachusetts. 

[John Doe]

Hm, I haven't received a 1099-G for the MA PFML and I can't find any information online suggesting that's the case, either.  I see some references to a 1099-MISC relating to MA PFML for contractors, but that's not the case here. The MA gov site says 1099-Gs were went by Jan 31st as well.

[MaryK4 · Accepted solution]

Employers reporting year-end PFML contributions on the W-2 should report contributions on Box 14 for W2s with “MAPFML”.  The amount in Box 14 (on the W-2) reflects the worker's year-end PFML contributions, not that of their employer. 

See How to report PFML contributions on W-2 and 1099-MISC tax forms

Beginning in January of 2021 most workers in Massachusetts will be eligible to get up to 12 weeks of paid family leave and up to 20 weeks of paid medical leave. Since no paid family leave was paid out in 2020, there are no 1099-Gs.  If anyone has paid family leave in 2021, it will be reported on a 1099-G.

@John Doe

[John Doe]

Thank you, this helped clarify a lot. I was mistakenly thinking Box 14 (MA PFML) was indicating that I had received PFML. That was incorrect, I never received PFML or any type of PFL (thus explaining why I did not get a 1099-G). I had originally & incorrectly thought I may have received some due to a few COVID-related days off. 

[levinebr]

Hello,

Any guidance on how to report MA PFMLA benefits on our tax return?  The mass.gov website states "The IRS has not yet made a ruling on whether your PFML benefits are considered “taxable income.” Massachusetts tax treatment will follow the guidance provided by the IRS."  What happens in the event that the IRS later determines this income is not taxable?

[MarilynG1]

Click this link for steps on How to Enter Paid Family Leave.

This is reported in your Federal return, and should flow into your Massachusetts return.

If the IRS changes their ruling on whether it is taxable income, they will most likely adjust returns already filed accordingly (as they did last tax season, when they decided to make Unemployment partially non-taxable).

[knightofcups]

I paid taxes on MA PFML last year via turbo tax.

I'm wondering if I should amend the return if I actually didn't owe anything.

Because I see on their webpage, they say as of April 2022, the IRS hasn't decided whether PFML is taxable.

[nepatriots0506]

I live in MA and was on Paid Family Leave in 2024 and received a W2 for the income i received for PFML.  My employer did not pay into MAPFML but had an insurance co administer their PFML.   The insurance co automatically took out federal taxes and Medicare taxes but not state taxes.  When i called them they said it was not an option to take out state taxes but federal was mandatory.  In Box 14 on the W2 its says Paid Family Leave with the amount of 9400 which is what  i received for my leave.   I also  had to chose a description from the drop down in order to move forward and the obvious choice was PFML as that was the only code that pertained to the Paid Family Medical in box 14 on my w2.   When processed, it gave me a state refund of $9000.  I cannot get an answer from anyone. I called the Department of Paid Family Medical, The Department of Revenue, my old employer the insurance co.  This is exhausting for such a simple form i have to file. has anyone else had any issues with this.

[BillM223]

On the federal return, your Paid Family Leave is added to your gross income, that is, it is taxable on the federal level. See IRS News Jan. 15, 2025.

In Massachusetts, Paid Family Leave received is also taxable. This was just recently announced; see "Taxes on Paid Family and Medical Leave (PFML) benefits"