Schedule 63-WH: Massachusetts Corporate Excise Withholding (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Schedule 63-WH reports Massachusetts corporate excise withheld for 2025. It lists each payer’s name and identification number, the amount withheld, and total withholding, including amounts allocated by lower-tier entities.
Who files this form
A corporation, pass-through entity or other organization subject to MGL Chapter 63 must complete and submit Schedule 63-WH with its tax return to report Massachusetts corporate excise withholding.
What you'll need
- Your name and identification number as shown on your return.
- All state copies of Forms 1099, Schedules K-1, W-2G and NRW, and any other forms or schedules showing Massachusetts corporate excise withholding. The form says to include these with your return.
- Each payer’s name, identification number and withholding amount.
- If lower-tier entities withheld amounts for you, each entity’s name and identification number, plus the amount of withholding allocated to you.
How to file
File electronically. Paper returns will not be accepted.
- Enter your name and identification number as shown on your return.
- Complete columns a through c with each payer’s name, payer ID number and Massachusetts corporate excise withheld. Include all withholding reported to you.
- If lower-tier entities withheld amounts for you, report the amount allocated to you and each entity’s name and identification number.
- Add all amounts in column c and enter the total on line 14.
- Submit Schedule 63-WH with your tax return and include the state copies of your withholding forms.
For questions about electronic filing, call 617-887-6367. See the DOR electronic filing and payment requirements for more information.
Common mistakes
- Filing on paper: The form is e-file only. Paper returns will not be accepted.
- Leaving out Schedule 63-WH: Failure to submit it with your return may delay processing.
- Leaving out withholding documents: The form reminds you to include all state copies of Forms 1099, Schedules K-1, W-2G and NRW, and any other forms showing Massachusetts corporate excise withholding.
Questions people ask
Can I file Schedule 63-WH on paper?
No. The form requires electronic filing and says paper returns will not be accepted.
Which withholding amounts should I report?
Report all Massachusetts corporate excise withholding reported to you, including amounts on Forms 1099, Schedules K-1, W-2G and NRW, and other forms or schedules.
What if a lower-tier entity withheld tax for me?
Report the withholding amount allocated to you, along with the payer name and identification number of each lower-tier entity that withheld for you.
How do I calculate line 14?
Add all the withholding amounts in column c and enter the total on line 14.
Where can I get help with electronic filing?
Call 617-887-6367 with questions about filing electronically.