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Directive 054: Performer Withholding Thresholds The Official Website of the Department of Revenue (FOR) Mass. Gov Home FOR Home State Agencies State Online Services For Individuals and Families For

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What is directive 05-4 performer withholding?

Directive 05-4 performer withholding is a tax regulation that requires employers to withhold a certain amount from payments made to performers.

Who is required to file directive 05-4 performer withholding?

Employers who pay performers for their services are required to file directive 05-4 performer withholding.

How to fill out directive 05-4 performer withholding?

To fill out directive 05-4 performer withholding, employers need to provide information about the performer, the payment amount, and the amount withheld.

What is the purpose of directive 05-4 performer withholding?

The purpose of directive 05-4 performer withholding is to ensure that performers pay their taxes on income earned from their performances.

What information must be reported on directive 05-4 performer withholding?

Information such as performer's name, address, taxpayer identification number, payment amount, and amount withheld must be reported on directive 05-4 performer withholding.

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