Accounting Portal

Tax Resources for Accountants and Small Businesses (U.S.)

Massachusetts Circular M – Withholding Tables

Published · Updated

Massachusetts Income Tax Withholding Tables Effective January 1, 2012 in pdf include WEEKLY wage-bracket table method of Massachusetts income tax withholding, BIWEEKLY wage-bracket table method of Massachusetts income tax withholding, SEMIMONTHLY wage-bracket table method of Massachusetts income tax withholding, MONTHLY wage-bracket table method of Massachusetts income tax withholding, DAILY wage-bracket table method of Massachusetts income tax withholding.

Massachusetts Income Tax Withholding System Percentage Methods for Wages Paid from January 1, 2012

From employee’s total wages:
1. Subtract the amount deducted for the U.S. Social Security (FICA), Medicare, Massachusetts, United States or Railroad Retirement systems.
The total amount subtracted may not exceed $2,000. When, during the year, the total amount subtracted reaches the equivalent of the $2,000 maximum allowable as a deduction by Massachusetts, discontinue this step.
2. Subtract the total of the exemption factors, i.e., the dollar value of the employee’s exemptions, for the applicable payroll period. If an employee claims “0” exemptions, discontinue this step.
3. After subtracting the amounts specified in steps 1 and 2 above from the employee’s total wages, multiply the result by .0525 and withhold the resulting amount.
4. If the employee will file as head of household on their tax return, either (a) add to the amount computed in step 2 and subtract the total from the wages: weekly: $46; biweekly: $92; semimonthly: $100; monthly: $200; daily: $7; annually: $2,400; or (b) subtract the head of household tax value from the step 3 result: weekly: $2.42; biweekly: $4.85; semimonthly: $5.25; monthly: $10.50; daily: $0.35; annually: $126.00.
5. If the employee and/or his/her spouse is blind: either (a) add the blind exemption factor to the other exemption factors in steps 2 and 4(a), if applicable, before subtracting the total from the wages: weekly:
$42; biweekly: $85; semimonthly: $92; monthly: $183; daily: $6; annually: $2,200;
or (b) subtract the blindness tax value amount from the result from steps 3 and 4(b), if applicable: weekly: $2.22; biweekly: $4.44; semimonthly: $4.81; monthly: $9.63; daily: $0.32; annually: $115.50.

Do not withhold from employees who claim one or more exemptions if their wages are less than: weekly: $154; biweekly: $308; semimonthly: $333; monthly: $667; daily: $22; or annually: $8,000.

Tags: