Below are forms, schedules and certificates for Massachusetts employers and trustee taxpayers. Be advised certain trustee taxpayers are required to file their returns and make their payments electronically. These requirements are outlined on the Business Tax Electronic Filing and Payment Requirements page and detailed in Technical Information Release (TIR) 04-30.

is available for taxpayers required to comply with the Department's electronic filing and payment mandates. This application is available 24-hours a day, 7-days a week and allows you to file returns, make payments, file wage reports, view payment histories and maintain their accounts securely, online. For more information, or to register to use this application, visit .

For information on trustee tax and withholding tax requirements, please refer to A Guide to Withholding of Taxes on Wages, A Guide to Sales and Use Tax, and A Guide to Sales Tax on Meals, or call the Department of Revenue's Customer Service Bureau at 617-887-MDOR or toll-free in Massachusetts at 800-392-6089.

Please note that all forms listed below are in PDF format and require ;Adobe Acrobat Reader& which can be downloaded for free.

Upon request, forms are available in an alternative format. Please send your request to: Massachusetts Department of Revenue, Office of Diversity and Equal Opportunity, PO Box 9557, Boston, MA 02114-9557.  

Note:
Certain Department of Revenue forms are considered "restricted" and therefore are not available via this website. If you cannot find the form you need in the list below, please check the restricted forms page for further information. 


Withholding Taxes
 

  • Circular M pdf format of 2014 Circular M
, Income Tax Withholding Tables Effective January 1, 2014
  • Circular M pdf format of circ_m12.pdf
, Income Tax Withholding Tables Effective January 1, 2012
  • ;Instructions& pdf format of electma941_inst.pdf
for Electronically Filing Withholding and Debit Payment (Form M941, M941-A and M942)
  • Form M-941 pdf format of m941.pdf
, Employer's Quarterly Return of Income Taxes Withheld
  • Form M--941A pdf format of m941a.pdf
, Employer's Annual Return of Income Taxes Withheld
  • Form M-941D pdf format of M-941D.pdf
Quarterly Return of Income Taxes Withheld for Employer Paying Weekly
  • Form M-941W pdf format of M_941W.pdf
Employer's weekly Payment of Income Taxes Withheld
  • Form M-942 pdf format of m942.pdf
, Employer's Monthly Return of Income Taxes Withheld
  • ;Form M-3& pdf format of m_3.pdf
, Reconciliation of Massachusetts Income Taxes Withheld for Employers Filing Quarterly
  • ;Form M-3M& pdf format of m_3m.pdf
, Reconciliation of Massachusetts Income Taxes Withheld for Employers Filing Monthly
  • ;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 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
  • 2013 Wage Reporting Handbook pdf format of 2013 W-2 Handbook

Wage Reporting Starting 4th quarter 2009, responsibility for collecting wage reporting data has been transferred to the Department 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/uima for more information.


Sales / Use Tax Forms and Exempt Certificates

  • ;Form M-SSR& pdf format of m_ssr.pdf
, Monthly Satellite Service Return
  • ;Form ST-4& pdf format of st_4.pdf
, Sales Tax Resale Certificate
  • Form ST-5 pdf format of st_5.pdf
, Sales Tax Exempt Purchaser Certificate
  • Form ST-5C pdf format of st_5c.pdf
, Contractor's Sales Tax Exempt Purchase Certificate
  • ;Form ST-5R& pdf format of st_5r.pdf
, Contractor's 5% Qualified Purchase Certificate
  • ;Form ST-6& pdf format of st_6_2.pdf
, Certificate of Payment os Sales or Use Tax for Boat, Recreation or Snow Vehicle (for transactions occurring before August 1, 2009)
  • ;Form ST-6& pdf format of st_6.pdf
, Certificate of Payment os Sales or Use Tax for Boat, Recreation or Snow Vehicle (for transactions occurring on or after August 1, 2009)
  • Form ST-7R pdf format of st_7r.pdf
, Motor Vehicle Certificate of Payment of Sales or Use Tax (for transactions occurring before August 1, 2009)
  • ;Form ST-7R& pdf format of st_7r.pdf
, Motor Vehicle Certificate of Payment of Sales or Use Tax (for transactions occurring on or after August 1, 2009)
  • ;Form ST-8& pdf format of ST-8.pdf
, Sales Tax Exempt Certificate for Books Used for Instructional Purposes
  • ;Form ST-9& pdf format of st9.pdf
, Monthly Sales and Use Tax Return (For the month of August 2008 and previous months)
  • ;Form ST-9A& pdf format of st9a.pdf
, Annual Sales and Use Tax Return (For calendar year 2007 and previous years)
  • ;Form ST-9Q& pdf format of st9q.pdf
, Quarterly Sales and Use Tax Return (For the quarter ending June 30, 2008 and previous periods)
  • ;Form ST-9& pdf format of st_9_08.pdf
, Monthly Sales and Use Tax Return (For the months of September 2008 through July 2009 only)
  • Instructions pdf format of st_9ins_08.pdf
for Form ST-9 (For the months of September 2008 through July 2009 only)
  • ;Form ST-9A,& pdf format of st_9a_08.pdf
Annual Sales and Use Tax Return (For calendar year 2008 only)
  • Instructions pdf format of st_9ains_08.pdf
for Form ST-9A (For calendar year 2008 only)
  • ;Form ST-9Q& pdf format of st_9q_08.pdf
, Quarterly Sales and Use Tax Return (For the quarters ending September 30, 2008 through June 30, 2009 only)
  • Instructions pdf format of st_9qins_08.pdf
for Form ST-9Q (For the quarters ending September 30, 2008 through June 30, 2009 only)
  • ;Form ST-9& pdf format of st_9.pdf
, Monthly Sales and Use Tax Return (For August 2009 and the periods thereafter). Taxpayers who received preprinted forms in 2009 must use those forms and calculate the tax on line 7 by multiplying line 6 by .0625
  • ;Instructions& pdf format of st_9_ins_09.pdf
for August 2009 and the periods thereafter
  • Form ST-9A, pdf format of st_9a.pdf
Annual Sales and Use Tax Return (For calendar year 2009 and the calendar years thereafter) See TIR 09-12 for reporting rules for annual filers after rate changes in the sales/use taxes
  • ;Instructions& pdf format of st_9ains_09.pdf
, for calendar year 2009 and the calendar years thereafter
  • Form ST-9Q, pdf format of st_9q.pdf
Quarterly Sales and Use Tax Return (For the quarter ending September 30, 2009 and the periods thereafter). Taxpayers who received preprinted forms in 2009 must use those forms and calculate the tax on line 7 by multiplying line 6 by .0625. See TIR 09-12 for reporting rules for quarterly filers after rate changes in the sales/use taxes
  • Instructions pdf format of st_9qins_09.pdf
, for the quarter ending September 30, 2009 and the periods thereafter
  • Form ST-MAB-4 pdf format of st_mab4.pdf
, Sales Tax on Meals, Prepared Food and/or Alcoholic Beverage Return (For the month of July 2009 and previous months)
  • ;Form ST-MAB-4& pdf format of st_mab4.pdf
, Sales Tax on Meals, Prepared Food and/or Alcoholic Beverage Return (For the month of August 2009 and the months thereafter. Taxpayers who received preprinted forms in 2009 must use those forms and calculate the tax on line 4 by multiplying line 3 by .0625.)
  • Form STS-A pdf format of sts_a.pdf
, Annual Sales and Use Tax on Service Return (for calendar year 2008 and previous years)
  • ;Form STS-M& pdf format of sts_m.pdf
, Monthly Sales and Use Tax on Services Return (for the month of July 2009 and previous months)
  • Form STS-Q pdf format of sts_q.pdf
, Quarterly Sales and Use Tax on Service Return (for quarter ending June 30, 2009 and previous quarters)
  • ;Form STS-A& pdf format of sts_a.pdf
, Annual Sales and Use Tax on Service Return (for calendar year 2009 and calendar years thereafter) See TIR 09-12 for reporting rules for annual filers after rate changes in the sales/use taxes
  • ;Form STS-M& pdf format of sts_m.pdf
, Monthly Sales and Use Tax on Services Return (for the month of August 2009 and months thereafter)
  • Form STS-Q pdf format of sts_q.pdf
, Quarterly Sales and Use Tax on Service Return (for quarter ending September 30, 2009 and quarters thereafter) See TIR 09-12 for reporting rules for quarterly filers after rate changes in the sales/use taxes
  • ;Form ST-10& pdf format of st_10.pdf
, Business Use Tax Return ( Updated August 1, 2009. See TIR 09-12 for reporting rules for annual filers after rate changes in the sales/use taxes)
  • ;Form ST-11& pdf format of st_11.pdf
, Individual Use Tax Return ( Updated August 1, 2009. See TIR 09-12 for reporting rules for annual filers after rate changes in the sales/use taxes)
  • ;Form ST-12& pdf format of st_12.pdf
, (Revised July 2008) Exempt Use Certificate
  • ;Form ST-12B& pdf format of st_12b.pdf
, (Revised April 2010) Sales Tax Exempt Certificate for Sales of Certain Medical Equipment
  • ;Form ST-12EC& pdf format of st_12ec.pdf
, Exempt Container Certificate
  • ;Form ST-13& pdf format of st_13.pdf
, (Revised 3/22/06) Small Business Energy Exemption Certificate
  • Form ST-ER pdf format of st_er.pdf
, Application for Sales Tax Exemption Renewal (for Non-Profit Organizations

Room Occupancy Forms
 

  • Form RO-2 pdf format of ro2.pdf
, Monthly Room Occupancy Return
  • ;Form RO-2CF& pdf format of ro_2cf.pdf
, Monthly Room Occupancy Return for Boston, Cambridge, Springfield and Worcester

Convention Center Financing
 


Vehicle Rental
 

  • VRS pdf format of VRS.pdf
, Vehicle Rental Transaction Contract Surcharge

Bad Debt Reimbursement