Form M-941 - Instructions For Tax Return Of Income Taxes Withheld - 2015

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Rev. 3/15
Form M-941
Massachusetts
Instructions for Tax Return
Department of
of Income Taxes Withheld
Revenue
General Instructions
What if any information shown on the preprinted
form is incorrect?
Who must file Form M-941?
If any preprinted information on these forms is incorrect,
Every employer who expects to withhold from $1,201 and
or if you have changed your address, make all the nec-
$25,000 in income taxes per year must file Form M-941
essary changes or corrections through MassTaxCon-
on a monthly basis; from $101 and $1,200 in income
nect at mass.gov/masstaxconnect, or on the enclosed
taxes per year on a quarterly basis; or $100 or less on an
Form AI-1, Change of Address/Information.
annual basis.
If the changes involve a change of ownership or organi-
When should Form M-941 be filed?
zation, report this on Form AI-1. Do not use the existing
Employers filing on a monthly basis, return and payment
package of tax returns. File an online application for reg-
are due on or before the 15th day of the month following
istration by accessing MassTaxConnect at mass. gov/
the monthly withholding period, except for March, June,
masstaxconnect. The online application will allow you
September and December; then due the last day of the
to reg ister as a new business and enable you to file and
month following the withholding period.
pay electronically.
Employers filing on a quarterly basis, return and pay-
What if I need additional information?
ment are due on or before the last day of the month fol-
Additional information regarding withholding tax can be
lowing the quarterly withholding period.
found in the Department’s “Guide to Withholding of Taxes
Employers filing on an annual basis, return and payment
on Wages” which may be obtained by visiting DOR’s
are due on or before the 31st day of January following
website at mass.gov/dor or by calling the Contact Center
the annual withholding period.
Bureau at (617) 887-6367 or toll-free in Massachusetts
at 1-800-392-6089.
Where should Form M-941 be mailed?
Mail return and payment to: Massachusetts Department
Note: Employers must notify DOR within 14 days of the
of Revenue, PO Box 419255, Boston, MA 02241-9255.
hiring of new employees or independent contractors, or
Make check or money order payable to the Common-
the reinstatement of employees returning to work after
wealth of Massachusetts.
30 calendar days. DOR offers an online option for report-
ing new hires, independent contractors and reinstated
Payments and returns received after the due date will
employees at mass.gov/cse. Employers with 25 or more
be considered timely if they were properly addressed,
employees are required to report new and reinstated
mailed first-class and show a U.S. Post Office postmark
employee and independent contractor information elec-
or private delivery service substantiating date mark dated
tronically. However, DOR encourages all employers to
at least two days before the due date. A return must be
report electronically. Employers with less than 25 em-
filed even if no tax is due. Any return indicating “0” tax
ployees can send their new hire information using the
due must be e-filed through DOR’s MassTaxConnect
Form NHR, New Hire Reporting, to the Massachusetts
application at mass.gov/masstaxconnect.
Department of Revenue, PO Box 55141, Boston, MA
Amended Return
02205-5141 or via fax to 617-376-3262. Additional infor-
If you need to change a line item on your return, complete
mation on new hire reporting can be obtained by visiting
a new return with the corrected information and check the
our site at mass.gov/dor. Employers should note that
“Amended Return” box. Generally, an amended return
submitting quarterly wage information does not satisfy
must be filed within three years of the date that your
the obligation to submit timely new hire reports. Compa-
original return was filed.
nies doing busi ness in two or more states and reporting
new hire information electronically can designate one
By checking the amended return box, you are giving your
state for reporting all new hire and independent contrac-
consent for the Commissioner of Revenue to act upon
tor information. To take advantage of this option, em-
your amended return after six months from the date of
ployers must register their chosen reporting state with
filing. If you choose not to consent, you must do so
the Federal Office of Child Support Enforcement by call-
in writing and attach it to this amended return. If you do
ing 202-401-9267 or by visiting mass.gov/cse.
not consent, any requested reduction in tax will be
deemed denied at the expiration of six months from the
Line Instructions
date of filing.
Note: An entry must be made in each line. Enter “0,” if
If you are disputing an assessment resulting from an
applicable.
audit, or are requesting an abatement of penalties, do not
Line 1. Enter the total amount of Massachusetts taxes
file an amended return. Rather, you must file a Form ABT,
withheld for the withholding period.
Application for Abatement. Visit mass.gov/dor/amend for
additional information about filing an amended return, or
filing an application for abatement.

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