Employee:
File this form or Form W-4 with
your employer. Otherwise,
Massachusetts Income Taxes
will be withheld from your
wages without exemptions.
Employer:
Keep this certificate with your
records. If the employee is
believed to have claimed
excessive exemptions, the
Massachusetts Department
of Revenue should be so
advised.
HOW TO CLAIM YOUR WITHHOLDING EXEMPTIONS
1. Your personal exemption. Write the figure “1.” If you are age 65 or over or will be before next year, write “2” ....... ........
2. If married and if exemption for spouse is allowed, write the figure “4.” If your spouse is age 65 or over or will
be before next year and if otherwise qualified, write “5.” See Instruction C......................................... ........
3. Write the number of your qualified dependents. See Instruction D................................................. ........
4. Add the number of exemptions which you have claimed above and write the total......................................
5. Additional withholding per pay period under agreement with employer $ _____________________
A. Check if you will file as head of household on your tax return.
B. Check if you are blind. C. Check if spouse is blind and not subject to withholding.
D. Check if you are a full-time student engaged in seasonal, part-time or temporary employment whose estimated annual income
will not exceed $8,000.
EMPLOYER: DO NOT withhold if Box D is checked.
I certify that the number of withholding exemptions claimed on this certificate does not exceed the number to which I am entitled.
Date. . . . . . . . . . . . . . . . . . . . . . . . . . . Signed ...............................................................................
THIS FORM MAY BE REPRODUCED
THE COMMONWEALTH OF MASSACHUSETTS, DEPARTMENT OF REVENUE
IF THE ALLOWABLE MASSACHUSETTS WITHHOLDING EXEMPTIONS ARE THE SAME
AS YOU ARE CLAIMING FOR U.S. INCOME TAXES, COMPLETE U.S. FORM W-4 ONLY.
A. Number. If you claim more than the correct number of exemptions, civil
and criminal penalties may be imposed. You may claim a smaller number of
exemptions. If you do not file a certificate, your employer must withhold on
the basis of no exemptions.
If you expect to owe more income tax than will be withheld, you may either
claim a smaller number of exemptions or enter into an agreement with your
employer to have additional amounts withheld.
You should claim the total number of exemptions to which you are entitled to
prevent excessive overwithholding, unless you have a significant amount of
other income.
If you work for more than one employer at the same time, you must
not claim any exemptions with employers other than your principal
employer.
If you are married and if your spouse is subject to withholding, each may
claim a personal exemption.
B. Changes. You may file a new certificate at any time if the number of
exemptions increases.Youmust file a new certificate within 10 days if the
number of exemptions previously claimed by you decreases. For example,
if during the year your dependent son’s income indicates that you will not
provide over half of his support for the year, you must file a new certificate.
C. Spouse. If your spouse is not working or if she or he is working but not
claiming the personal exemption or the age 65 or over exemption, general-
ly you may claim those exemptions in line 2. However, if you are planning to
file separate annual tax returns, you should not claim withholding exemp-
tions for your spouse or for any dependents that will not be claimed on your
annual tax return.
If claiming a wife or husband, write “4” in line 2. Using “4” is the withholding
system adjustment for the $4,400 exemption for a spouse.
D. Dependent(s). You may claim an exemption in line 3 for each individual
who qualifies as a dependent under the Federal Income Tax Law. In addition,
if one or more of your dependents will be under age 12 at year end, add “1”
to your dependents total for line 3.
You are not allowed to claim “federal withholding deductions and
adjustments” under the Massachusetts withholding system.
If you have income not subject to withholding, you are urged to have
additional amounts withheld to cover your tax liability on such income.
See line 5.
