Tax Withholding Information

Per Massachusetts General Law, Bridgewater State College is required to notify special categories of individuals and companies paid by a purchase order that state taxes of 5.3% will be withheld for all payments over $5,000 for individuals and $10,000 for companies per calendar year, unless a waiver is filed.

       Categories of Individuals and Companies include:

Athletes
Entertainers
Speakers or Lecturers
Actors, Singers, Musicians, Dancers, Circus Performers
Comedians
Celebrities
Individuals who assist the above such as coaches, trainers, or crew members
Agencies that employ the above.

        Related Links:

Procedures

Letter to Vendors

http://www.mass.gov/Ador/docs/dor/Publ/PDFS/performers.pdf  (instructions)

http://www.mass.gov/Ador/docs/dor/Forms/Wage_Rpt/PDFs/pwh_ww.pdf  (form for Massachusetts residents)

http://www.mass.gov/Ador/docs/dor/Forms/Wage_Rpt/pdfs/pwh_rw.pdf  (form for non-Massachusetts residents)

Last Modified: June 30, 2011