MA M-4-MS exemption certificate#
MA M-4-MS exemption certificate #
- Paper: Letter (8.5in x 11in)
- Copies to print: 2
- The employee must provide the employer copies of the following:
- Military spouse ID
- State of legal residence certificate of servicemember.
- Leave and earnings statement of servicemember.
- The servicemember's current military orders assigning such servicemember to a post of duty in or near Massachusetts.
- The employer must keep this form, and the employee's other documents, for their records.
- This form must be validated on an annual basis.
- Employees are qualified for the exemption if:
- The employee and the military servicemember have the same domicile.
- The military servicemember is present in or near Massachusetts in compliance with military orders.
- The employee is present in Massachusetts solely to be with their servicemember spouse.
- The employee is a nonresident of the state.
- The employee will no longer be qualified for the exemption if:
- The servicemember leaves the service.
- The servicemember and the employee get a divorce.
- Voluntary physical separation due to duty changes.
- The spouse commits an action that clearly establishes Massachusetts as his or her state of domicile.
- To be used by nonresident military spouses to file exemption from state withholding tax.
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