Form M-4 "Massachusetts Employee's Withholding Exemption Certificate" - Massachusetts

What Is Form M-4?

This is a legal form that was released by the Massachusetts Department of Revenue - a government authority operating within Massachusetts. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on November 1, 2019;
  • The latest edition provided by the Massachusetts Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form M-4 by clicking the link below or browse more documents and templates provided by the Massachusetts Department of Revenue.

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Download Form M-4 "Massachusetts Employee's Withholding Exemption Certificate" - Massachusetts

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FORM
MASSACHUSETTS EMPLOYEE’S WITHHOLDING EXEMPTION CERTIFICATE
Rev. 11/19
M-4
Print full name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Social Security no. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Print home address. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
City. . . . . . . . . . . . . . . . . . . . . . .
State. . . . . . . . . . . . . . .
Zip . . . . . . . . . . . . . . . .
Employee:
HOW TO CLAIM YOUR WITHHOLDING EXEMPTIONS
File this form with your em-
1. Your personal exemption. Write the figure “1.” If you are age 65 or over or will be before next year, write
“2”. . . . . . .
. . . . . . . .
ployer. Other wise, Massachu-
setts Income Taxes will be
2. If married and if exemption for spouse is allowed, write the figure “4.” If your spouse is age 65 or over or will
withheld from your wages
be before next year and if otherwise qualified, write “5.” See Instruction C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . .
without exemptions.
3. Write the number of your qualified dependents. See Instruction D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . .
Employer:
4. Add the number of exemptions which you have claimed above and write the total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Keep this certificate with your
records. If the em ployee is
5. Additional withholding per pay period under agreement with employer $_____________________
believed to have claimed
excessive exemp tions, the
A.
Check if you will file as head of household on your tax return.
Massachusetts De partment
of Revenue should be so
B.
Check if you are blind.
C.
Check if spouse is blind and not subject to withholding.
advised.
D.
Check if you are a full-time student engaged in seasonal, part-time or temporary employment whose estimated annual income
will not exceed $8,000.
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 REPRODUCED
THE COMMONWEALTH OF MASSACHUSETTS, DEPARTMENT OF REVENUE
A. Number. The more exemptions you claim on this certificate, the less tax
provide over half of his support for the year, you must file a new certificate.
withheld from your employer. If you claim more exemptions than you are
C. Spouse. If your spouse is not working or if she or he is working but not
entitled to, civil and criminal penalties may be imposed. However, you may
claiming the personal exemption or the age 65 or over exemption, general-
claim a smaller number of exemptions without penalty. If you do not file a
ly you may claim those exemptions in line 2. However, if you are planning to
certificate, your employer must withhold on the basis of no exemptions.
file separate annual tax returns, you should not claim withholdingg exemp-
If you expect to owe more income tax than will be withheld, you may either
tions for your spouse or for any dependents that will not be claimed on your
claim a smaller number of exemptions or enter into an agreement with your
annual tax return.
employer to have additional amounts withheld.
If claiming a spouse, write “4” in line 2. Entering “4” makes a withholding sys-
You should claim the total number of exemptions to which you are entitled to
tem adjustment for the $4,400 exemption for a spouse.
prevent excessive overwithholding, unless you have a significant amount of
D. Dependent(s). You may claim an exemption in line 3 for each individual
other income. Underwithholding may result in owing additional taxes to the
who qualifies as a dependent under the Federal Income Tax Law. In addition,
Commonwealth at the end of the year.
if one or more of your dependents will be under age 12 at year end, add “1”
If you work for more than one employer at the same time, you must not claim
to your dependents total for line 3.
any exemptions with employers other than your principal employer.
You are not allowed to claim “federal withholding deductions and adjust-
If you are married and if your spouse is subject to withholding, each may
ments” under the Massachusetts withholding system.
claim a personal exemption.
If you have income not subject to withholding, you are urged to have addi-
B. Changes. You may file a new certificate at any time if the number of
tional amounts withheld to cover your tax liability on such income. See line
exemptions increases. You must file a new certificate within 10 days if the
5.
number of exemptions previously claimed by you decreases. For example,
if during the year your dependent son’s income indicates that you will not
FORM
MASSACHUSETTS EMPLOYEE’S WITHHOLDING EXEMPTION CERTIFICATE
Rev. 11/19
M-4
Print full name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Social Security no. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Print home address. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
City. . . . . . . . . . . . . . . . . . . . . . .
State. . . . . . . . . . . . . . .
Zip . . . . . . . . . . . . . . . .
Employee:
HOW TO CLAIM YOUR WITHHOLDING EXEMPTIONS
File this form with your em-
1. Your personal exemption. Write the figure “1.” If you are age 65 or over or will be before next year, write
“2”. . . . . . .
. . . . . . . .
ployer. Other wise, Massachu-
setts Income Taxes will be
2. If married and if exemption for spouse is allowed, write the figure “4.” If your spouse is age 65 or over or will
withheld from your wages
be before next year and if otherwise qualified, write “5.” See Instruction C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . .
without exemptions.
3. Write the number of your qualified dependents. See Instruction D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . .
Employer:
4. Add the number of exemptions which you have claimed above and write the total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Keep this certificate with your
records. If the em ployee is
5. Additional withholding per pay period under agreement with employer $_____________________
believed to have claimed
excessive exemp tions, the
A.
Check if you will file as head of household on your tax return.
Massachusetts De partment
of Revenue should be so
B.
Check if you are blind.
C.
Check if spouse is blind and not subject to withholding.
advised.
D.
Check if you are a full-time student engaged in seasonal, part-time or temporary employment whose estimated annual income
will not exceed $8,000.
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 REPRODUCED
THE COMMONWEALTH OF MASSACHUSETTS, DEPARTMENT OF REVENUE
A. Number. The more exemptions you claim on this certificate, the less tax
provide over half of his support for the year, you must file a new certificate.
withheld from your employer. If you claim more exemptions than you are
C. Spouse. If your spouse is not working or if she or he is working but not
entitled to, civil and criminal penalties may be imposed. However, you may
claiming the personal exemption or the age 65 or over exemption, general-
claim a smaller number of exemptions without penalty. If you do not file a
ly you may claim those exemptions in line 2. However, if you are planning to
certificate, your employer must withhold on the basis of no exemptions.
file separate annual tax returns, you should not claim withholdingg exemp-
If you expect to owe more income tax than will be withheld, you may either
tions for your spouse or for any dependents that will not be claimed on your
claim a smaller number of exemptions or enter into an agreement with your
annual tax return.
employer to have additional amounts withheld.
If claiming a spouse, write “4” in line 2. Entering “4” makes a withholding sys-
You should claim the total number of exemptions to which you are entitled to
tem adjustment for the $4,400 exemption for a spouse.
prevent excessive overwithholding, unless you have a significant amount of
D. Dependent(s). You may claim an exemption in line 3 for each individual
other income. Underwithholding may result in owing additional taxes to the
who qualifies as a dependent under the Federal Income Tax Law. In addition,
Commonwealth at the end of the year.
if one or more of your dependents will be under age 12 at year end, add “1”
If you work for more than one employer at the same time, you must not claim
to your dependents total for line 3.
any exemptions with employers other than your principal employer.
You are not allowed to claim “federal withholding deductions and adjust-
If you are married and if your spouse is subject to withholding, each may
ments” under the Massachusetts withholding system.
claim a personal exemption.
If you have income not subject to withholding, you are urged to have addi-
B. Changes. You may file a new certificate at any time if the number of
tional amounts withheld to cover your tax liability on such income. See line
exemptions increases. You must file a new certificate within 10 days if the
5.
number of exemptions previously claimed by you decreases. For example,
if during the year your dependent son’s income indicates that you will not