labor lawAdivision of labor law center

Massachusetts may be known for Beantown, but its all about bringing home the bacon, and here’s what you need to know about how to divvy up the strips. Each person that earns a wage in the state of Massachusetts, regardless of where they live, or if residing in Massachusetts and earning a wage in another state, must pay state income taxes in addition to federal income taxes. But how much should come out of each person’s income for state income taxes? Relax and have a cup of coffee - there is a very simple form to help determine this.

In addition to the federal income tax withholding form, W4, each employee needs to fill out an M-4 form for their Massachusetts State income tax withholding. This form has similar information on it, but makes sure you have the proper withholding allowances for state-level withholdings. This form is available online here.

And, please take note! If no income tax withholding form is filled out, taxes must be withheld at the highest level possible – single, no deduction allowances – even if the employee is known to be married. To prevent things like this from happening, I cannot stress enough the importance of having each employee file both their M-4 as well as a W4 form for federal income taxes, so please make their completion a priority.

Also note: some residents of Massachusetts may actually be exempt from state income tax withholding. This is the case when the resident’s income is already subject to another state’s income tax.

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