Massachusetts Form PWH-WA (Paid Withholding and Estimated Tax Payments Worksheet for Nonresident Members) is used to report Massachusetts tax paid or withheld on your behalf by a pass-through entity. If Massachusetts withholding was paid for you through Form PWH-WA, you may claim that amount as a payment on your Massachusetts return.
Program Entry
To enter Form PWH-WA withholding in the program, go to:
Massachusetts Return → Payments → Form PWH-WA Withholding
Information You'll Need to Enter
Taxpayer or Spouse
Select whether the withholding belongs to the taxpayer or spouse.
Payer Name
Enter the name of the partnership, S corporation, or other entity that remitted the withholding.
Payer ID
Enter the payer's FEIN or other identifying number.
Massachusetts Income
Enter the amount of Massachusetts-source income associated with the withholding.
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 commonly reported by:
- Partnerships
- S corporations
- Other pass-through entities
The entity should provide documentation showing:
- Entity name
- FEIN
- Massachusetts income allocated to you
- Massachusetts tax paid or withheld on your behalf
Be sure the information entered in the return matches the supporting documentation provided by the entity.
How Does Form PWH-WA Affect My Return?
Massachusetts withholding paid on your behalf is treated as a tax payment. Depending on your overall tax situation, it may:
- Reduce the amount of tax you owe
- Increase your refund
- Offset other Massachusetts tax liabilities
Important Tips
- Create a separate entry for each payer that provided Massachusetts withholding.
- Verify that the payer name, payer ID, income amount, and withholding amount match your documentation.
- Keep copies of all withholding statements and pass-through entity records with your tax files.
- Enter only Massachusetts withholding amounts.
- Include any Form PWH-WA documentation with your Massachusetts return if required to help avoid processing delays.