Massachusetts employees, covered contractors, and certain self-employed individuals may contribute to the state's Paid Family and Medical Leave (PFML) program. If too much PFML was withheld or paid during the year, you may qualify for a credit on your Massachusetts tax return.
This section is used to determine whether your total PFML contributions exceeded the annual limit allowed under Massachusetts law.
Where Do I Enter Excess PFML Withholding?
Navigate to:
Massachusetts Return → Payments → Excess Paid Family Leave Withholding
What Information Can Be Entered?
Adjustments to W-2 Income
Your W-2 wages transfer into the worksheet automatically. In most cases, no changes are needed.
If the wages used to calculate PFML contributions are different from the amount transferred, you can enter an adjustment.
Adjustment to 1099-MISC Covered Contractor Income
Covered contractor income reported on Form 1099-MISC also transfers automatically. If the income used for PFML purposes differs from the transferred amount, enter the correct amount here.
Self-Employed Opt-In Net Income
If you voluntarily enrolled in the Massachusetts PFML program as a self-employed individual, enter the net income used to calculate your PFML contributions.
PFML Contributions Paid Directly by a Self-Employed Individual
PFML amounts reported on Forms W-2 and 1099-MISC transfer automatically. If you opted into PFML and made contributions directly, enter those contributions in this section.
Who May Qualify for a Credit?
You may qualify for a credit if:
- PFML contributions were withheld by more than one Massachusetts employer.
- PFML contributions were remitted through multiple covered contractor sources.
- You voluntarily participated in PFML as a self-employed individual and paid more than the annual maximum contribution.
- Your combined PFML contributions exceeded the amount required for the year.
For tax year 2026, the PFML wage base is $184,500. The maximum PFML contribution is generally $848.70 for employees and covered contractors. Self-employed individuals who voluntarily participate may contribute up to $1,623.60.
Common Situations That May Create Excess PFML Withholding
You Had More Than One Employer
If you worked for multiple Massachusetts employers during the year, each employer may have withheld PFML without considering wages earned from your other jobs. In some cases, this can result in total contributions exceeding the annual maximum.
You Worked as a Covered Contractor for Multiple Businesses
PFML contributions remitted by multiple payers can sometimes exceed the annual limit, especially when combined earnings are higher than the PFML wage base.
You Opted Into PFML as a Self-Employed Individual
Self-employed individuals who voluntarily participate in PFML may qualify for a credit if contributions were calculated on amounts that exceed eligible net earnings or the annual contribution limit.
When Is a Credit Not Allowed?
If only one employer withheld too much PFML, you generally must request a refund directly from that employer. The Massachusetts excess PFML credit is typically available only when excess contributions result from multiple employers, multiple covered-contractor payers, qualifying self-employed contributions, or a combination of these situations.
How Is the Credit Calculated?
The worksheet compares:
- The maximum PFML contribution allowed based on your qualifying income, and
- The total PFML contributions actually withheld or paid during the year.
If your actual contributions are greater than the allowable amount, the difference may be claimed as an excess PFML withholding credit on your Massachusetts return.
Important Things to Know
- Most taxpayers won't need to make entries in this section.
- Wages and covered contractor income are generally transferred automatically from the federal return.
- Adjustments should only be made when the transferred amounts are not correct for PFML purposes.
- Keep copies of Forms W-2, Forms 1099-MISC, and records of any PFML contributions paid directly.
- A credit is available only when total PFML contributions exceed the amount required under Massachusetts law.