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.
- Withholding Taxes
- Wage Reporting
- Sales / Use Tax Forms and Exempt Certificates
- Room Occupancy Forms
- Convention Center Financing
- Vehicle Rental
- Bad Debt Reimbursement
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
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Circular M
, Income Tax Withholding Tables Effective January 1, 2012 -
;Instructions&
for Electronically Filing Withholding and Debit Payment (Form M941, M941-A and M942)
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Form M-941
, Employer's Quarterly Return of Income Taxes Withheld
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Form M--941A
, Employer's Annual Return of Income Taxes Withheld
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Form M-941D
Quarterly Return of Income Taxes Withheld for Employer Paying Weekly
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Form M-941W
Employer's weekly Payment of Income Taxes Withheld
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Form M-942
, Employer's Monthly Return of Income Taxes Withheld
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;Form M-3&
, Reconciliation of Massachusetts Income Taxes Withheld for Employers Filing Quarterly
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;Form M-3M&
, Reconciliation of Massachusetts Income Taxes Withheld for Employers Filing Monthly
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;Form M-4&
, Massachusetts Employees Withholding Exemption Certificate
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Form M-4-MS
, Annual Withholding Tax Exemption Certificate for Nonresident Military Spouse
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;Form M-4P&
, Massachusetts Employees Withholding Exemption Certificate for Pension, Annuity, and Other Periodic Payments and Nonperiodic Payments
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;Form PWH-RW&
, Performer or Performing Entity Request for Reduction of Withholding
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;Form PWH-WA&
, Performer or Performing Entity Withholding Allocation Form
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;Form PWH-WW&
, Performer or Performing Entity Request for Waiver of Withholding
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;Forms W-2 Handbook&
2010
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;Forms W-2 Handbook&
2009
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Forms W-2 Magnetic Media Specifications Handbook
2002
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Forms W-2 Magnetic Media Specifications Handbook
2003
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Form W2 Magnetic Media Transmitter Report
- Forms W-2 Specifications (MMREF-1 Tax Year 2004 - Version 2)
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Forms W-2 Magnetic Media Specifications Handbook
2005
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;Forms W-2 Magnetic Media Specifications Handbook&
2006
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Forms W-2 Magnetic Media Specifications Handbook
2007
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Forms W-2 Magnetic Media Specifications Handbook
2008
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
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;Form M-SSR&
, Monthly Satellite Service Return
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;Form ST-4&
, Sales Tax Resale Certificate
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Form ST-5
, Sales Tax Exempt Purchaser Certificate
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Form ST-5C
, Contractor's Sales Tax Exempt Purchase Certificate
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;Form ST-5R&
, Contractor's 5% Qualified Purchase Certificate
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;Form ST-6&
, Certificate of Payment os Sales or Use Tax for Boat, Recreation or Snow Vehicle (for transactions occurring before August 1, 2009)
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;Form ST-6&
, Certificate of Payment os Sales or Use Tax for Boat, Recreation or Snow Vehicle (for transactions occurring on or after August 1, 2009)
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Form ST-7R
, Motor Vehicle Certificate of Payment of Sales or Use Tax (for transactions occurring before August 1, 2009)
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;Form ST-7R&
, Motor Vehicle Certificate of Payment of Sales or Use Tax (for transactions occurring on or after August 1, 2009)
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;Form ST-8&
, Sales Tax Exempt Certificate for Books Used for Instructional Purposes
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;Form ST-9&
, Monthly Sales and Use Tax Return (For the month of August 2008 and previous months)
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;Form ST-9A&
, Annual Sales and Use Tax Return (For calendar year 2007 and previous years)
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;Form ST-9Q&
, Quarterly Sales and Use Tax Return (For the quarter ending June 30, 2008 and previous periods)
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;Form ST-9&
, Monthly Sales and Use Tax Return (For the months of September 2008 through July 2009 only)
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Instructions
for Form ST-9 (For the months of September 2008 through July 2009 only)
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;Form ST-9A,&
Annual Sales and Use Tax Return (For calendar year 2008 only)
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Instructions
for Form ST-9A (For calendar year 2008 only)
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;Form ST-9Q&
, Quarterly Sales and Use Tax Return (For the quarters ending September 30, 2008 through June 30, 2009 only)
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Instructions
for Form ST-9Q (For the quarters ending September 30, 2008 through June 30, 2009 only)
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;Form ST-9&
, 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
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;Instructions&
for August 2009 and the periods thereafter
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Form ST-9A,
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
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;Instructions&
, for calendar year 2009 and the calendar years thereafter
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Form ST-9Q,
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
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Instructions
, for the quarter ending September 30, 2009 and the periods thereafter
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Form ST-MAB-4
, Sales Tax on Meals, Prepared Food and/or Alcoholic Beverage Return (For the month of July 2009 and previous months)
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;Form ST-MAB-4&
, 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.)
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Form STS-A
, Annual Sales and Use Tax on Service Return (for calendar year 2008 and previous years)
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;Form STS-M&
, Monthly Sales and Use Tax on Services Return (for the month of July 2009 and previous months)
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Form STS-Q
, Quarterly Sales and Use Tax on Service Return (for quarter ending June 30, 2009 and previous quarters)
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;Form STS-A&
, 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
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;Form STS-M&
, Monthly Sales and Use Tax on Services Return (for the month of August 2009 and months thereafter)
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Form STS-Q
, 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
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;Form ST-10&
, 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)
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;Form ST-11&
, 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)
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;Form ST-12&
, (Revised July 2008) Exempt Use Certificate
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;Form ST-12B&
, (Revised April 2010) Sales Tax Exempt Certificate for Sales of Certain Medical Equipment
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;Form ST-12EC&
, Exempt Container Certificate
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;Form ST-13&
, (Revised 3/22/06) Small Business Energy Exemption Certificate
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Form ST-ER
, Application for Sales Tax Exemption Renewal (for Non-Profit Organizations
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Form RO-2
, Monthly Room Occupancy Return
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;Form RO-2CF&
, Monthly Room Occupancy Return for Boston, Cambridge, Springfield and Worcester
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;Form CCF-PF&
, Convention Center Financing Surcharge Form, Surcharge for Parking Facilities in Boston, Springfield and/or Worcester
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;Form CCF-ST&
, Convention Center Financing Surcharge Form, Surcharge for Sightseeing Tours in Boston
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;Form CCF-VR&
, Convention Center Financing Surcharge Form, Vehicle Rental Transaction Contract Surcharge for Vehicles Rented in Boston
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;Convention Center Financing (CCF) Fee Notice&
(includes Form RO-2CF example)
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;Convention Center Financing (CCF) Fee Poster for Hotels&
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VRS
, Vehicle Rental Transaction Contract Surcharge
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;Form ST-BDR&
, (Revised 02/10) Claim for Bad Debt Reimbursement
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;Form ST-BDR-Meals&
, (Revised 02/10) Claim for Bad Debt Reimbursement