Massachusetts – Form M-4 – Withholding Exemption Certificate 

Article: 50534

Overview 

If you want your Massachusetts state income tax withholding exemptions to be different from your federal elections on Form W-4, you will need to complete the Massachusetts Employee’s Withholding Exemption Certificate (Form M-4). This allows you to adjust your state withholding based on personal exemptions, income level, or other applicable factors. 

Why Use Form M-4? 

Form M-4 is used to: 

  • Set or change your state-specific withholding allowances. 
  • Avoid under- or over-withholding on your Massachusetts wages. 
  • Adjust changes in your filing status, count, or additional withholding needs. 

Note: Your W-4 (Federal) does not automatically apply to Massachusetts withholding. Form M-4 is a separate state form. 

Important Notes 

  • Be concise, accurate, and clear in your explanation. 
  • Do not use this screen to override calculated figures, use the appropriate form for overrides. 
  • Attach supporting documentation separately if requested by the Massachusetts DOR. 

How to Report 

  1. Navigate to the State Taxes section on the left-hand side of the screen. 
  1. Click the link: I’d like to see the forms I’ve filled out or search for a form
  1. In the dropdown menu, select Massachusetts
  1. Click on the Payments tab. 
  1. Select the Withholding Exemption Certificate to open the screen. 
  1. Enter all applicable information.  
  1. Click Save once complete. 

Additional Resources 

For detailed instructions on your Massachusetts return, refer to the official tax guide.