• Attention M-941 Filers! DOR is no longer mailing preaddressed returns. Please use MassTaxConnect to file your returns or download the return from the options below.

    Certain trustee taxpayers are required to file their returns and make their payments electronically. MassTaxConnect is available 24-hours-a-day, 7-days-a-week and allows you to file returns, make payments, view payment histories and maintain accounts securely, online. For more information, or to register visit MassTaxConnect.

    Also review the Business Tax Filing Options page and Technical Information Release (TIR) 16-9.

    For those not required to file and pay electronically, this page contains withholding forms for Massachusetts employers.  

    Note: The M-941/M-942 series of employer withholding returns have been consolidated into a new M-941, Employer’s Return of Income Taxes Withheld. The annual/quarterly/monthly/weekly filing and payment requirements have NOT changed however. Also, the M-3M has been consolidated with the M-3.

    • Circular M pdf format of Massachusetts Circular M
, Income Tax Withholding Tables Effective January 1, 2016
    • Form M-3 pdf format of Form M-3
, Reconciliation of Massachusetts Income Taxes Withheld for Employers  Note: This form is only for the use of employers filing paper Forms W-2. It is not to be used by employers filing Forms W-2 electronically. (Revised December 6, 2016; due date changed to January 31)
    • Form M-4 pdf format of m_4.pdf
Massachusetts Employees Withholding Exemption Certificate
    • Form M-4-MS pdf format of M_4_MS.pdf
, Annual Withholding Tax Exemption Certificate for Nonresident Military Spouse
    • Form M-4P pdf format of m_4p.pdf
, Massachusetts Employees Withholding Exemption Certificate for Pension, Annuity, and Other Periodic Payments and Nonperiodic Payments
    • Form M-941 pdf format of m941.pdf
, Employer's Return of Income Taxes Withheld and Instructions pdf format of Form M-941 Instructions
    • Form NHR pdf format of New Hire Reporting Form
, New Hire Reporting
    • Form PTE-EX pdf format of Form PTE-EX
, Withholding Exemption Certificate for Members of a Pass-Through Entity
    • Form PWH-RW pdf format of pwh_rw.pdf
, Performer or Performing Entity Request for Reduction of Withholding
    • Form PWH-WA pdf format of pwh_wa.pdf
, Performer or Performing Entity Withholding Allocation Form
    • Form PWH-WW pdf format of pwh_ww.pdf
Performer or Performing Entity Request for Waiver of Withholding
    • Forms W-2 Handbook pdf format of W-2 Handbook
    • Form AI-1 , Change of Address/Information for Businesses