Massachusetts
Department of Revenue: http://www.dor.state.ma.us/
Labor and Workforce Development: http://www.detma.org/
Request identification number online by using Webfile for Business.
Withholding Requirements
Guide to Employer Tax Obligations
- Register for electronic funds transfer required if withholding liability exceeds $100,000.
- Report withholdings by filing Form M-941D by last day of month following end of quarter
- Annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) and to state on Form M-3M by January 31
- Employee Withholding Allowance Certificate, M-4
Withholding Method = formula
Supplemental Rate = formula
Local Taxes
State unemployment insurance (SUI)
Rates, filing requirements, and addresses
State labor laws
Child support, new hire reporting, and minimum wage
