Wage Reporting and Withholding Taxes
Effective January 1, 2004, businesses with combined annual withholding, sales/use (including sales taxes on meals and telecommunications services) and room occupancy tax liabilities of $10,000 or more must file these returns and make payments by electronic means. New businesses that register must file and pay the listed taxes electronically regardless of the amount of their annual tax liability. Additionally, third party bulk filers must file and pay withholding taxes electronically. For additional information, refer to Technical Information Release (TIR) 04-30.
Note: Starting with the 4th quarter 2009, responsibility for collecting wage reporting data has been transferred to the Division of Unemployment Assistance (DUA). Employers, including employers who do not have Unemployment Tax obligations, must file their Quarterly Wage Reports via DUA’s QUEST system beginning in January 2010. Visit www.mass.gov/dua/quest for more information.
Withholding
| Circular M, Income Tax Withholding Tables Effective date January 1, 2008 | ||||
| Instructions for Electronically Filing Withholding and Debit Payment (Form M941, M941-A and M942) | ||||
| Form M-941, Employer's Quarterly Return of Income Taxes Withheld | ||||
| Form M-941A, Employer's Annual Return of Income Taxes Withheld | ||||
| Form M-941W, Employer's Weekly Payment of Income Taxes withheld | ||||
| Form M-942, Employer's Monthly Return of Income Taxes Withheld | ||||
| Form M-941D, Quarterly Return of Income Taxes Withheld for Employer Paying Weekly | ||||
| Form M-3, Reconciliation of Massachusetts Income Taxes for Employers Filing Quarterly | ||||
| Form M-3M, Reconciliation of Massachusetts Income Taxes for Employers Filing Monthly | ||||
| Form M-4, MA Employees Withholding Exemption Certificate | ||||
| Form M-4P, MA Employees Withholding Exemptions Certificate for Pension, Annuity and Other Periodic Payments and Nonperiodic Payments | ||||
| Form PWH-RW, Performer or Performing Entity Request for Reduction of Withholding | ||||
| Form PWH-WA, Performer or Performing Entity Withholding Allocation Form | ||||
| Form PWH-WW, Performer or Performing Entity Request for Waiver of Withholding | ||||
| Form W-2 Magnetic Media Specifications Handbook | ||||
| Form W-2 Magnetic Media Specifications Handbook | ||||
| Form W-2 Magnetic Media Specifications Handbook | ||||
| Form W2 Magnetic Media Transmitter Report (Revised 12/02) |
Also available are Business Publications and Miscellaneous Publications.