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 ff:
- 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 spouse 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.
Massachusetts Department of Revenue