TIN ComplianceA resource from TIN Comply
Backup withholding
No
Nonresident payments
Yes, 5%
Threshold
$5,000
State withholding

Massachusetts backup withholding and nonresident contractor withholding

Massachusetts withholds on performers, not on contractors generally and not on TIN problems: 830 CMR 62B.2.1 cites IRC 3406 only for gambling winnings. The performer rule from St. 2004, c. 262, s. 21 makes the venue, lessee or promoter the withholding agent for performers and performing entities, including loan-out style entities, at the individual income tax rate, once payments by one payer pass $5,000 in the year, or $10,000 for a single event when the payer is a 501(c) organization. Waivers (Form PWH-WW) and reductions (Form PWH-RW) must be requested at least 14 business days before the performance.

State backup withholding not requiredNonresident non-wage withholding requiredSources checked November 1, 2026Updated November 1, 2026
In this guide
  1. Status
  2. Withholding on non-wage payments to nonresidents
  3. What Massachusetts does not require
  4. Pass-through entity withholding
  5. What to confirm
  6. Sources

Status

State backup withholdingNot required

Primary source (statute, regulation or agency publication saved in full); (regulation from a saved extract

Non-wage payments to nonresidentsRequired

Primary source (statute, regulation or agency publication saved in full); (mass.gov blocked curl; content from a saved extract

Federal backup withholding under IRC 3406 (24 percent on a missing or mismatched TIN) applies in Massachusetts exactly as everywhere else; this page covers only what the state adds. The 50-state tables put Massachusetts next to its neighbours, and the Massachusetts 1099 filing page covers whether the state wants its own copy of the 1099.

Withholding on non-wage payments to nonresidents

Applies to
Performers (athletes, entertainers, speakers and persons paid to further the performance such as coaches, trainers, crew) and performing entities (any entity employing, engaging or comprising performers, any legal form, including loan-out style entities). Withholding agent is the Massachusetts venue or lessee that contracts to pay, otherwise the promoter, merchandise vendors paying a percentage of sales, payroll providers, or any person DOR designates. Residents can obtain waivers; nonresidents generally cannot. Not general nonresident contractors.
Threshold
Gross payments by one payer to the same performer or performing entity exceed $5,000 in the calendar year; tax-exempt 501(c) payers: gross payments for a single performance exceed $10,000
Rate
Massachusetts individual income tax rate on Part B income (currently 5%) times the gross payment (includes reimbursements and one-third of merchandise receipts); reduced amounts available on request
Statute
St. 2004, c. 262, s. 21; M.G.L. c. 62B; 830 CMR 62B.2.1(4)(f); Directive 05-4 (thresholds)
Withholding return
Performer withholding registration on MassTaxConnect; quarter-monthly payments within 3 days after each period (1-7, 8-15, 16-22, 23-end); quarterly PEW return by April 30, July 31, October 31, January 31
Exemption certificate or waiver
Form PWH-WW (Waiver Request) and Form PWH-RW (Reduction Request), filed electronically at least 14 business days before the performance
Payee statement
Form PWH-WA (Performer or Performing Entity Withholding Allocation Form) plus federal 1099-MISC or 1042-S (required in Massachusetts even if not federally required)
Due dates
Quarter-monthly payments within 3 days of period close; quarterly return last day of month after quarter; information returns to DOR by June 1 for Massachusetts-source payments to nonresidents; waiver/reduction requests 14 business days before the event
Exceptions
Below thresholds (DOR may still direct withholding); 501(c)(3) entities paying $10,000 or less for an event; approved waivers (Massachusetts resident current on taxes, performer treated as employee of the agent or entity, entity with continuous Massachusetts office or registered as withholding employer, low income not exceeding $8,000)

What Massachusetts does not require

State backup withholding

No state backup withholding: M.G.L. c. 62B; 830 CMR 62B.2.1 cites IRC 3406 only for gambling winnings; no general backup-withholding rule

Basis: Primary source (statute, regulation or agency publication saved in full); (regulation from a saved extract.

Pass-through entity withholding (out of scope)

Massachusetts pass-through entity withholding on nonresident members exists (830 CMR 62B.2.2). Entity-level withholding on distributions to nonresident owners is a duty of the entity, not of a payer, and is not covered on this page.

What to confirm

  • The mass.gov pages were captured as extracted text (the site blocks automated download). The thresholds come from the Department’s performer withholding guide, which cites Directive 05-4; the directive itself was not retrieved. Confirm the current rate and thresholds before relying on them.

Sources

Each source below was read and saved on November 1, 2026; the page is built from the saved text. Statutes are cited to the section; department pages and publications to their title and, where shown, revision date.

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