Withholding Registration, Payment, Reporting

Official source

A pass-through entity that is not exempt under 830 CMR 62B.2.2(3)(b) shall withhold with respect to members, other than those that are exempt from withholding pursuant to 830 CMR 62B.2.2(3)(c), that have been allocated Massachusetts taxable amounts of distributive share during the taxable year, using electronic media and the format designated by the Commissioner. If withholding is required for any member, a pass-through entity shall:

(a)register for Massachusetts withholding on amounts paid,…#

(a) register for Massachusetts withholding on amounts paid, credited or allocated to a member;

(b)report and pay over to the Commissioner the amount of…#

(b) report and pay over to the Commissioner the amount of taxes withheld during each quarter of the entity's taxable year on or before the last day of the month following the close of the quarter;

(c)file an annual withholding return with the…#

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Withholding Registration, Payment, Reporting

Official source

A pass-through entity that is not exempt under 830 CMR 62B.2.2(3)(b) shall withhold with respect to members, other than those that are exempt from withholding pursuant to 830 CMR 62B.2.2(3)(c), that have been allocated Massachusetts taxable amounts of distributive share during the taxable year, using electronic media and the format designated by the Commissioner. If withholding is required for any member, a pass-through entity shall:

(a)register for Massachusetts withholding on amounts paid,…#

(a) register for Massachusetts withholding on amounts paid, credited or allocated to a member;

(b)report and pay over to the Commissioner the amount of…#

(b) report and pay over to the Commissioner the amount of taxes withheld during each quarter of the entity's taxable year on or before the last day of the month following the close of the quarter;

(c)file an annual withholding return with the…#

(c) file an annual withholding return with the Commissioner, on or before the last day of the third month of the year following the taxable year, showing the total amount withheld for the taxable year (if no tax was withheld, report zero tax withheld) and any other information the Commissioner requires; and

(d)furnish to each member subject to pass-through entity…#

(d) furnish to each member subject to pass-through entity withholding a statement of amounts withheld and paid to the Commissioner during the taxable year on the member's behalf. If the pass-through entity is treated as a partnership, this information should be included on the partner's Massachusetts information schedule. Other types of pass-through entities should use a form approved by the Commissioner.