Skip to main content

Pass-Through Entity Annual Withholding Return Due April 2

March 23, 2018

Pass-through entities (primarily including partnerships and S corporations), which are paying withholding taxes for their members, are required to file an annual pass-through entity withholding return on MassTaxConnect.  There is no paper option for this filing.
 
March 31 is the due date for annual filers, however, this year it has been extended to April 2.
 
Some important considerations:

  • Filing Form 3 (or any other entity level tax return) is not a substitute for filing an annual withholding return. 
  • Failure to file the annual withholding return may cause members’ withholding credit to be disallowed.
  • Members should claim the pass-through entity withholding on the withholding line and not as estimated payments.

For more information, see the regulation on pass-through entity withholding.