Massachusetts Form PWH-WA (Paid Withholding and Estimated Tax Payments Worksheet for Nonresident Members) is used to report Massachusetts tax withheld and paid on behalf of a taxpayer by a pass-through entity. If Massachusetts withholding was paid on your behalf through Form PWH-WA, that withholding may be claimed as a payment on your Massachusetts return.
Program Entry
Massachusetts Return → Payments → Form PWH-WA Withholding
The Following Information Can Be Added
Taxpayer or Spouse
Select the individual to whom the withholding belongs.
Payer Name
Enter the name of the entity that remitted withholding on your behalf.
Payer ID
Enter the Federal Employer Identification Number (FEIN) or other identifying number of the payer.
Massachusetts Income
Enter the amount of Massachusetts income associated with the withholding reported on Form PWH-WA.
Massachusetts Withholding
Enter the amount of Massachusetts tax paid or withheld on your behalf.
How Do I Know if I Have Form PWH-WA Withholding?
Form PWH-WA withholding is generally reported by:
- Partnerships
- S corporations
- Other pass-through entities
The entity should provide documentation showing:
- The entity's name
- FEIN
- Massachusetts income attributable to you
- Massachusetts tax paid or withheld on your behalf
The information entered in this section should match the documentation provided by the entity.
How Does This Affect My Return?
Massachusetts withholding paid on your behalf is treated as a tax payment and may:
- Reduce the amount of tax owed;
- Increase your refund; or
- Offset other Massachusetts tax liabilities.
Notes
- Create a separate entry for each payer reporting Massachusetts withholding.
- The payer name, payer ID, Massachusetts income, and Massachusetts withholding should match the supporting documentation provided.
- Retain copies of all withholding statements and pass-through entity documentation with your tax records.
- Enter only Massachusetts withholding paid on your behalf.