Massachusetts Circular M - Income Tax Withholding Tables Page 12
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14Rev. 11/11
Massachusetts Income Tax Withholding System
Massachusetts
Percentage Methods for Wages Paid
Department of
from January 1, 2012
Revenue
From employee’s total wages:
1. Subtract the amount deducted for the U.S. Social Security (FICA),
or (b) subtract the head of household tax value from the step 3 re-
Medicare, Massachusetts, United States or Railroad Retirement sys-
sult: weekly: $2.42; biweekly: $4.85; semimonthly: $5.25; monthly:
tems. The total amount subtracted may not exceed $2,000. When,
$10.50; daily: $0.35; annually: $126.00.
during the year, the total amount subtracted reaches the equivalent
5. If the employee and/or his/her spouse is blind: either (a) add the
of the $2,000 maximum allowable as a deduction by Massachusetts,
blind exemption factor to the other exemption factors in steps 2 and
discontinue this step.
4(a), if applicable, before subtracting the total from the wages: weekly:
2. Subtract the total of the exemption factors, i.e., the dollar value of
$42; biweekly: $85; semimonthly: $92; monthly: $183; daily: $6; annu-
the employee’s exemptions, for the applicable payroll period. If an
ally: $2,200;
employee claims “0” exemptions, discontinue this step.
or (b) subtract the blindness tax value amount from the result from
3. After subtracting the amounts specified in steps 1 and 2 above
steps 3 and 4(b), if applicable: weekly: $2.22; biweekly: $4.44; semi-
from the employee’s total wages, multiply the result by .0525 and
monthly: $4.81; monthly: $9.63; daily: $0.32; annually: $115.50.
withhold the resulting amount.
Important Note:
4. If the employee will file as head of household on their tax return,
Do not withhold from employees who claim one or more exemptions
either (a) add to the amount computed in step 2 and subtract the
if their wages are less than: weekly: $154; biweekly: $308; semi-
total from the wages: weekly: $46; biweekly: $92; semimonthly: $100;
monthly: $333; monthly: $667; daily: $22; or annually: $8,000.
monthly: $200; daily: $7; annually: $2,400;
Exemption Factors
Payroll period
Claiming “1”
Claiming more than “1” exemption
a. Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,485
$4,419 . . . . . . . multiplied by number claimed, plus . . . . . . . $4,466
b. Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,169
$4,438 . . . . . . . multiplied by number claimed, plus . . . . . . . $4,131
c. Semimonthly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,183
$4,442 . . . . . . . multiplied by number claimed, plus . . . . . . . $4,141
d. Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,367
$4,483 . . . . . . . multiplied by number claimed, plus . . . . . . . $4,284
e. Daily . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,412
$4,443 . . . . . . . multiplied by number claimed, plus . . . . . . . $4,449
f. Annually . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,400
$1,000 . . . . . . . multiplied by number claimed, plus . . . . . . . $3,400
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