Most Massachusetts withholding and estimated tax payments are transferred automatically from the federal return. The Payments section is used to report additional Massachusetts payments, withholding, and credits that may affect the amount of tax owed or refunded.
Program Entry
Massachusetts Return → Payments
The Following Information Can Be Added
Amount of State Refund to Apply to Next Year
Enter the amount of the current year's Massachusetts overpayment that you would like applied to next year's Massachusetts return instead of being refunded.
Prior Year Overpayment Applied to Current Year
If part of a prior year's Massachusetts refund was applied to the current tax year, enter that amount here.
Massachusetts Extension Payment
If you filed an extension and made a payment with the extension, enter the payment amount in this section.
PFML Amount Included in Withholding Pulled from Federal Forms W-2
Enter any Massachusetts Paid Family and Medical Leave (PFML) withholding reported on Forms W-2 that was included in the withholding transferred from the federal return.
PFML Amount Included in Withholding Pulled from Federal Forms 1099-MISC
Enter any Massachusetts PFML withholding reported on Form 1099-MISC that was included in the withholding transferred from the federal return.
Excess Paid Family Leave Withholding
Used to calculate a credit when excess Massachusetts Paid Family and Medical Leave contributions were withheld during the tax year.
For more information, see our article here.
PTE Withholding
Used to report withholding paid on the taxpayer's behalf by a pass-through entity, such as a partnership or S corporation.
For more information, see our article here.
Form PWH-WA Withholding
Used to report withholding payments made using Massachusetts Form PWH-WA.
For more information, see our article here.
Nonresident Withholding on Sales of Massachusetts Real Estate
Used to report withholding paid on the sale of Massachusetts real estate by a nonresident taxpayer.
For more information, see our article here.
Notes
- Massachusetts withholding reported on Forms W-2 and 1099 is generally transferred automatically from the federal return.
- Complete and save the Massachusetts return before entering an amount to be applied to next year's taxes so the correct overpayment amount is available.
- If the return results in a balance due, an amount entered to be applied to next year's taxes will not be applied.
- Retain copies of Forms W-2, 1099s, extension payment records, pass-through entity statements, and withholding documentation used to support any payment claimed.
- Additional schedules or supporting documentation may be required for PTE withholding, PWH-WA withholding, and real estate withholding claims.