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Massachusetts DOR Withholding Tax Forms

Here you will find an alphabetical listing of withholding tax forms administered by the Massachusetts Department of Revenue (DOR).

Updated: December 12, 2025 

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Open PDF file, 272.54 KB,  Massachusetts Circular M: Income Tax Withholding Tables at 5.0% Effective January 1, 2025 (English, PDF 272.54 KB)

The percentage method tables have been updated to include the 4% surtax.

Open PDF file, 1012.43 KB,  DRAFT Massachusetts Circular M: Income Tax Withholding Tables at 5.0% Effective January 1, 2026 (English, PDF 1012.43 KB)

The percentage method tables have been updated to include the 4% surtax.

Open PDF file, 341.82 KB,  Form AI-1: Business Taxpayer Change of Address and/or Information (English, PDF 341.82 KB)

You can also notify DOR of your business change of address via MassTaxConnect.

Open PDF file, 39.92 KB,  Form M-3: Reconciliation of Massachusetts Income Taxes Withheld for Employers (English, PDF 39.92 KB)

Open PDF file, 87.17 KB,  Form M-4: Massachusetts Employee's Withholding Exemption Certificate (English, PDF 87.17 KB)

Open PDF file, 35.96 KB,  Form M-4852: Substitute for Form W-2, Wage and Tax Statement (English, PDF 35.96 KB)

Open PDF file, 34.7 KB,  Form M-4-MS: Annual Withholding Tax Exemption Certificate for Nonresident Military Spouse (English, PDF 34.7 KB)

Open PDF file, 86.01 KB,  Form M-4P: Massachusetts Withholding Exemption Certificate for Pension, Annuity and Other Periodic and Nonperiodic payments (English, PDF 86.01 KB)

Open PDF file, 924.14 KB,  Form M-941: Employer’s Return of Income Taxes Withheld (English, PDF 924.14 KB)

Open PDF file, 77.41 KB,  Form M-941 Instructions (English, PDF 77.41 KB)

Open PDF file, 44.36 KB,  Form NHR: New Hire and Independent Contractor Reporting Form (English, PDF 44.36 KB)

Open PDF file, 38.82 KB,  Form PTE-EX: Withholding Exemption Certificate for Members of a Pass-Through Entity (English, PDF 38.82 KB)

Open PDF file, 35.81 KB,  Form PWH-WA: Performer or Performing Entity Withholding Allocation Form (English, PDF 35.81 KB)

Open PDF file, 274.49 KB,  Form W-2 Electronic Filing Specifications Handbook (English, PDF 274.49 KB)

Contact

Phone

Contact Center (617) 887-6367
Toll-free in Massachusetts (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

Online

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