Schedule 62-WH: Massachusetts Personal Income Tax Withholding (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Schedule 62-WH reports Massachusetts personal income tax withholding from sources other than Form W-2 for 2025. It lists payer information and withholding amounts reported on Forms 1099, LOA, PWH-WA, W-2G, 2G, Massachusetts Schedule K-1s, and Form NRW.
Who files this form
For tax year 2025, taxpayers with Massachusetts withholding from sources other than Form W-2 must complete Schedule 62-WH. Report only withholding from Massachusetts sources.
What you'll need
Use the applicable Forms 1099, LOA, PWH-WA, W-2G, 2G, Massachusetts Schedule K-1s and Form NRW to complete the schedule. You will need each payer's name, payer ID number and Massachusetts personal income tax withheld, along with your name and identification number as shown on your return.
Enclose with your return all state copies of Forms 1099, PWH-WA, W-2G, 2G, Schedule K-1s, Form NRW and any other forms that include Massachusetts withholding.
How to file
Complete all applicable sections and columns:
- Part 1: Withholding from Forms 1099, LOA or PWH-WA.
- Part 2: Withholding from Forms W-2G, 2G or Massachusetts K-1 schedules (2K-1, 3K-1 or SK-1).
- Part 3: Withholding from Form NRW, Nonresident Real Estate Withholding.
Add the amounts in column c of each part and enter the total on that part's line 5. Include any applicable continuation-sheet totals.
Submit Schedule 62-WH with your return and enclose the required state copies of your withholding forms. The supplied form does not give a mailing address or e-file directions.
Common mistakes
- Leaving out Schedule 62-WH: The form warns that failing to submit it with your return may delay processing.
- Leaving out withholding documents: Enclose all required state copies and any forms that include Massachusetts withholding.
- Reporting withholding from other states: Report only withholding from Massachusetts sources.
- Leaving sections or columns incomplete: Complete all that apply.
- Forgetting continuation-sheet totals: Add those totals to the applicable sections on page 1.
Questions people ask
Does this schedule cover Form W-2 withholding?
The schedule is for Massachusetts withholding from sources other than Form W-2.
What if I have more than four withholding sources in one part?
Paper filers must complete the Massachusetts Personal Income Tax Withheld Continuation Sheet if they have more than four sources in any of the three parts on page 1. Add continuation-sheet lines 15a, 15b and 15c to line 5 of Parts 1, 2 and 3, respectively.
Where do I report nonresident real estate withholding?
Report withholding from Form NRW in Part 3.
Which return instructions should I consult?
Full-year residents should see the Form 1 instructions. Nonresidents and part-year residents should see the Form 1-NR/PY instructions. If you file Form 2, Form M-990T-62 or Form MA-NRCR, see the instructions for that return.