State Income Tax - MA
General administration:
Department of Revenue
19 Staniford Street
Cambridge, MA 02114
617-887-6367
Request identification number by filing Form TA-1 (Application for Original Registration):
Department of Revenue
Data Integration Bureau
PO Box 7022
Boston, MA 02204
Register for electronic funds transfer (required if prior year withholding in excess of $100,000) by filing Application for Electronic Funds Transfer:
Department of Revenue
Automated Processing Bureau
Electronic Funds Transfer Unit
PO Box 7013
Boston, MA 02204
617-887-5020
617-887-5019 (fax)
Deposit quarter monthly withholdings using Form M-941W (Employer's Weekly Payment of Income Taxes Withheld) and report quarterly withholdings by filing Form M-941D (Quarterly Return of Income Taxes Withheld for Employer Paying Weekly) by last day of month following end of quarter:
Department of Revenue
PO Box 7004
Boston, MA 02204
Deposit and report monthly (by 15th day of following month for first and second months of quarter, by last day of following month for third month of quarter), quarterly (by last day of month following end of quarter), or annual (by January 31) withholdings by filing Form M-942 (Employer's Monthly Return of Income Taxes Withheld), Form M-941 (Employer's Return of Quarterly Income Taxes Withheld), or Form M-941A (Employer's Annual Return of Income Taxes Withheld):
Department of Revenue
PO Box 7004
Boston, MA 02204
Furnish quarterly summary statements of wages paid to state on Form WR-1 (Employer's Quarterly Report of Wages Paid) by 15th day of month following end of quarter:
Department of Revenue
Wage Reporting Unit
PO Box 7029
Boston, MA 02204
617-621-5040
Furnish annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) by January 31 and to state on Form M-941A (Employers Annual Return of Income Taxes Paid) for annual filers, or Form M-941 for monthly filers by last day of February:
Department of Revenue
PO Box 7042
Boston, MA 02204
Report annual non-employee compensation in excess of $600 by filing Form 1096 (Annual Summary and Transmittal of US Information Returns) and Forms 1099 by June 1:
Department of Revenue
Information Returns Unit
100 Cambridge Street, Third Floor
Boston, MA 02204
