Massachusetts Form M-4 (Massachusetts Employee's Withholding Exemption Certificate) (2024)

Massachusetts Employee's Withholding Exemption Certificate
M-4
MASSACHUSETTS EMPLOYEE’S WITHHOLDING EXEMPTION CERTIFICATERev. 11/19IDPrint full name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Print home address. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Employee:BEACRTPLAT EPE TI TO V I E TE MEN SEFORMM-4LISocial Security no. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .City. . . . . . . . . . . . . . . . . . . . . . . State. . . . . . . . . . . . . . . Zip . . . . . . . . . . . . . . . .AMSVBHOW TO CLAIM YOUR WITHHOLDING EXEMPTIONSFile this form with your employer. Otherwise, Massachusetts Income Taxes will bewithheld from your wageswithout exemptions.1. Your personal exemption. Write the figure “1.” If you are age 65 or over or will be before next year, write “2”. . . . . . .be before next year and if otherwise qualified, write “5.” See Instruction C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .........Employer:3. Write the number of your qualified dependents. See Instruction D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .........Keep this certificate with yourrecords. If the employee isbelieved to have claimedexcessive exemptions, theMassachusetts Departmentof Revenue should be soadvised.4. Add the number of exemptions which you have claimed above and write the total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .........2. If married and if exemption for spouse is allowed, write the figure “4.” If your spouse is age 65 or over or will5. 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.D.Check if you are a full-time student engaged in seasonal, part-time or temporary employment whose estimated annual incomewill not exceed $8,000.C.Check if spouse is blind and not subject to withholding.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 REPRODUCEDTHE COMMONWEALTH OF MASSACHUSETTS, DEPARTMENT OF REVENUEA. Number. The more exemptions you claim on this certificate, the less taxwithheld from your employer. If you claim more exemptions than you areentitled to, civil and criminal penalties may be imposed. However, you mayclaim a smaller number of exemptions without penalty. If you do not file acertificate, your employer must withhold on the basis of no exemptions.If you expect to owe more income tax than will be withheld, you may eitherclaim a smaller number of exemptions or enter into an agreement with youremployer to have additional amounts withheld.You should claim the total number of exemptions to which you are entitled toprevent excessive overwithholding, unless you have a significant amount ofother income. Underwithholding may result in owing additional taxes to theCommonwealth at the end of the year.If you work for more than one employer at the same time, you must not claimany exemptions with employers other than your principal employer.If you are married and if your spouse is subject to withholding, each mayclaim a personal exemption.B. Changes. You may file a new certificate at any time if the number ofexemptions increases. You must file a new certificate within 10 days if thenumber of exemptions previously claimed by you decreases. For example,if during the year your dependent son’s income indicates that you will notprovide 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 notclaiming the personal exemption or the age 65 or over exemption, generally you may claim those exemptions in line 2. However, if you are planning tofile separate annual tax returns, you should not claim withholdingg exemptions for your spouse or for any dependents that will not be claimed on yourannual tax return.If claiming a spouse, write “4” in line 2. Entering “4” makes a withholding system adjustment for the $4,400 exemption for a spouse.D. Dependent(s). You may claim an exemption in line 3 for each individualwho 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 line5.

Extracted from PDF file 2023-massachusetts-form-m-4.pdf, last modified December 2019

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