MA Employee’s Withholding Exemption Calculator

Personal Instructions:

If you work for more than one employer at the same time, you must not claim any exemptions with employers other than your principal employer.

Spouse Instructions:

If your spouse is not working (or if she or he is working but not claiming the Personal exemption or the Age 65+ exemption), generally you may claim spouse exemptions. If claiming a wife or husband, enter “4” for a withholding system adjustment of $4,400 exemption.  If your spouse is Age 65+ or will be before next year and is otherwise qualified, enter “5”.

If you are married and if your spouse is subject to withholding, each may claim a Personal exemption.  If you are planning to file separate annual tax returns, you should not claim withholding exemptions for your spouse or for any dependents that will not be claimed on your annual tax return.

Dependent Instructions:

You may claim an exemption for each individual who qualifies as a dependent under the Federal Income Tax Law. In addition, if one or more of your dependents will be under Age 12 at year end, add “1” to your dependents total.

Note on Total Number of Exemptions:

You should claim the total number of exemptions to which you are entitled to prevent excessive over-withholding, unless you have a significant amount of other income. If you expect to owe more income tax than will be withheld, you may either claim a smaller number of exemptions or have additional amounts withheld.

If you claim more than the correct number of exemptions, civil and criminal penalties may be imposed.

(Adapted from Form M-4, The Commonwealth of Massachusetts Department of Revenue)