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The Massachusetts M 941A form serves as an essential tool for employers in the state, ensuring compliance with income tax withholding regulations. This annual return must be filed even if no taxes are due, highlighting the importance of maintaining accurate records. Employers must report the number of employees from whom taxes were withheld and provide their federal identification number. Each line of the form requires a response, with the option to enter "0" if applicable, emphasizing the need for thoroughness. Additionally, the form allows for adjustments related to prior periods, ensuring that any discrepancies can be addressed. Employers must also consider penalties and interest that may apply, as these can affect the total amount due. The return is due by January 31 of the following year, and it must be submitted along with payment to the Massachusetts Department of Revenue. Completing this form accurately is crucial, as it affirms the employer's commitment to lawful tax practices and helps maintain the integrity of the state’s tax system.

Massachusetts M 941A Example

M-941A

 

MASSACHUSETTS DEPARTMENT OF REVENUE

 

 

 

 

A

 

EMPLOYER’S ANNUAL RETURN OF INCOME TAXES WITHHELD

 

 

 

 

 

 

YOU MUST FILE THIS FORM EVEN THOUGH NO TAX MAY BE DUE.

NUMBER OF EMPLOYEES FROM

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

WHOM TAXES WERE WITHHELD:

 

 

FEDERAL IDENTIFICATION NUMBER

 

BE SURE THIS RETURN COVERS

 

FOR YEAR

 

 

 

 

 

 

 

 

 

 

 

 

 

THE CORRECT PERIOD

 

 

 

Note: An entry must be made in each line. Enter “0,” if applicable.

 

 

 

 

 

 

 

 

 

 

IF INCORRECT, SEE INSTRUCTIONSCheck. DOhereNOTif EFTALTERpayment. .

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1. AMOUNT WITHHELD

 

 

 

BUSINESS

NAME

 

 

 

 

 

 

 

 

 

 

 

IF ANY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INFOR-

 

 

 

 

 

 

 

2. ADJUSTMENT FOR PRIOR

 

 

 

BUSINESS

ADDRESS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AMOUNT WITHHELD*

 

 

 

MATION IS

 

 

 

 

 

 

 

 

 

 

INCORRECT,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CITY/SEETOWN

 

 

 

STATE

ZIP

 

 

3. AMOUNT DUE AFTER ADJUST-

 

 

 

INSTRUC-

 

 

 

 

 

 

 

 

MENT (NOT LESS THAN “0”)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TIONS.

Check if final return and you wish to close your withholding tax account.

 

 

 

 

 

 

 

 

 

 

 

4. PENALTIES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5. INTEREST

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6. TOTAL AMOUNT DUE

 

 

 

Return is due with payment on or before the 31st day of January following the year indicated above. Make check

(ADD LINES 3, 4 AND 5)

 

 

 

payable to Commonwealth of Mass. Mail to: Mass. Dept. of Revenue, PO Box 7042, Boston, MA 02204.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I declare under the penalties of perjury that this return (including any accompanying schedules and statements)

 

CHECK HERE IF USING THE BACK OF THIS FORM:

has been examined by me and to the best of my knowledge and belief is a true, correct and complete return.

 

 

 

 

 

*Explain any adjustment on reverse or it will be disallowed. Adjustment

 

 

 

 

 

 

 

 

 

Signature

 

 

Title

 

Date

must be from immediate prior period.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

LINE 2 ADJUSTMENT INFORMATION

STATE REASON FOR ADJUSTMENT REQUEST:

AS REPORTED

CORRECTED

 

AMOUNT

 

 

WITHHELD

 

 

ADJUSTMENT

 

 

PRIOR PERIOD

 

 

AMOUNT

 

 

PAID

 

 

REPORTED UNDER

 

 

FED. IDENT. NO.

 

 

REPORTING

 

 

PERIOD IN ERROR

 

 

4.5M 7/00 00-B02

 

printed on recycled paper

Form Specs

Fact Name Description
Purpose The M-941A form is used by employers in Massachusetts to report annual income taxes withheld from employees.
Filing Requirement Employers must file this form even if no taxes are due for the reporting year.
Employee Count Employers need to indicate the number of employees from whom taxes were withheld during the year.
Payment Deadline The return, along with any payment due, must be submitted by January 31st of the following year.
Adjustment Information Employers can request adjustments for prior periods, but they must provide a reason for any adjustments made.
Governing Law The M-941A form is governed by Massachusetts General Laws Chapter 62B.
Submission Instructions Completed forms should be mailed to the Massachusetts Department of Revenue at the designated address provided on the form.
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