New Massachusetts Regulations on Withholding by Pass-Through Entities: Action Required by April 30, 2009

New Massachusetts Regulations on Withholding by Pass-Through Entities: Action Required by April 30, 2009

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For tax years beginning on or after January 1, 2009, a pass-through entity that maintains an office or engages in business in Massachusetts must deduct and withhold Massachusetts taxes from a member's share of the entity's Massachusetts-source income, unless either the entity or the member qualifies for an exemption. For calendar year pass-through entities, the members of the entity must provide certification of exemption by April 30, 2009. For more on the new Massachusetts regulations on withholding by pass-through entities, see our recent Email Alert.

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