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Massachusetts Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in Massachusetts must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: Massachusetts income tax generally must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state. However, a resident employee's wages are not subject to withholding if the wages have been subjected to another state's income tax withholding.

Employee Withholding Exemption Forms: Massachusetts Form M-4 may be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings, or the federal form can be substituted for state purposes in certain circumstances. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: None.

Administration:

Department of Revenue
200 Arlington St.
Chelsea, Massachusetts 02150
Telephone: 617-887-6367

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