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Massachusetts Withholding from Visiting Lecturers, Performers and Others Receiving Related Service Payments
Individuals who earn income connected with Massachusetts for performances may be subject to withholding on that income at the current Massachusetts income tax rate. Performers in the Harvard setting include lectures, speakers at symposia, performers (including actors, actresses, directors, musicians and professional athletes) and others receiving related service payments. (See DEFINITIONS below for more details.)
This withholding requirement only applies where the individual or entity has received payments aggregating to more than $5,000 during the calendar year, from one or more University departments, for services that are subject to this tax. There are exceptions to the withholding requirements:
(i) withholding be waived (Form PWH-WW) [Massachusetts residents and others may file this form] or
(ii) the amount subject to income tax withholding be reduced by related expenses (Form PWH-RW).
Each such form must be delivered by the lecturer /performer to the DOR at least ten business days prior to the starting date of the lecture, symposium, performance, event or other program.
Harvard Attestation Form for Claiming Exemption/Reduction in Withholding for Performances/Lectures Held in Massachusetts
Massachusetts Department of Revenue, A Guide to Withholding Taxes on Performers and Performing Entities
Massachusetts Directive 05-4: Performer Withholding Thresholds
830 CMR 62B.2.1 Withholding of Taxes on Wages and Other Payments