Responsibilities and Requirements of Withholding Agent

(b) File Transferor’s Certification . The Withholding Agent must file all Transferor’s Certifications with the withholding return and any withholding payment. The Withholding Agent must also file any supporting documentation as the Commissioner may require. A Transferor’s Certification may not be submitted after the due date of the withholding return.

(c) Provide Documentation to Transferor . If the Withholding Agent files a withholding return, the Withholding Agent must, no later than the due date for filing with the Commissioner, provide a copy of the return and the applicable Transferor’s Certification to the Transferor. If the Withholding Agent remits tax on behalf of the Transferor, a receipt for such payment must also be provided to the Transferor.

(d) Amending Returns . A Withholding Agent may submit an amended return to increase or decrease previously reported withholding, or report any other change that has no net effect on the tax shown on a return previously filed by the Withholding Agent within the time limits and other requirements provided in 830 CMR 62C.26.2, Amended Returns. An amended return cannot be filed to claim an exemption from the withholding requirements under 830 CMR 62B.2.4 if a Transferor’s Certification was not filed with the Commissioner on or before the due date of the withholding return as provided under 830 CMR 62B.2.4(9)(a).