Massachusetts Income Tax and Withholding

Periodic Returns. Weekly (Form M-941W) due with payment of withheld taxes by 3 business days of the 7th, 15th, 22nd and/or the last day of month, if $500 or more withheld by the 7th, 15th, 22nd, and last day of the month. Monthly (Form M-942) due by 15th day of following month, except for third month of quarter when it is due by last day of following month, if employer withholds from $1,201 to $25,000 per calendar year. Quarterly (Form 941) due by last day of month following end of quarter, if employer withholds from $101 to $1,200 per calendar year. Quarterly wage reports (Forms WR-1 and WR-2) due by 15th day following end of quarter. Annual (Form M-941A) due by January 31 of following year, if employer withholds $100 or less per calendar year.

Annual Reconciliation Returns. Not required.

Timely Filing. If the due date for returns and reports falls on a Saturday, Sunday, or legal holiday, they will be due on the following working day. Payments will be deemed timely only if the date of mailing falls on or before the prescribed date and the payment was, on or before such second day, mailed in the U.S. in an envelope or other appropriate wrapper, first-class postage prepaid, and properly addressed.