DRAFT Massachusetts Circular M Withholding Tables Listing Is Available 

You can calculate withholding using the withholding tax or percentage method tables in Circular M. Refer to the appropriate table in Circular M to find where wages earned in your payroll period and the number of exemptions employees claimed on their Form M-4 align.

Please note: These tax withholding and percentage method tables tables are effective January 1, 2024. The percentage method tables are updated to include the 4% surtax.